“At least I got you to the point you seem to think a shirt can be made for $40.”
Then you have missed my point. Neither you (nor anyone else) can make a good-quality cotton dress or sports shirt in the US for $40. You seem to think it is possible but the market says it is not. The least expensive ones I have seen are about $100. The problem for any potential US shirtmaker is that most people are unwilling to pay that much for a shirt (regardless of where it is made), so the vast majority of us pay $40-60 for an import.
Thank you for your additional comments.