HS Code Detail
610510 Chapter 61 · Clothing (knit) Men's shirts, cotton, knitted
Six-digit subheading in Clothing (knit), chapter 61 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 610510
You will declare against a longer local code that begins 610510: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 18% | 5% |
| 🇩🇪Germany | 12% | 19% |
| 🇵🇹Portugal | 12% | 23% |
| 🇬🇧United Kingdom | 12% | 20% |
| 🇺🇸United States | 19.7% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 610510 into Portugal
An illustrative consignment of 610510 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 12% | EUR 258.00 |
| Portugal tax at 23%, charged on the value plus the duty | EUR 553.84 |
| Total, before commercial charges | EUR 2,961.84 |
And if the consignment were small
Portugal relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,961.84 is what your buyer in Portugal pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Portugal sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 610510 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 610510 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=6105.10 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=61&to=62&format=CSV&styles=false. Both returned 19.7%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 6105.10.00 19.7%
- 🇬🇧GB
- Third country duty for 610510 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/6105100000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 12%. The two publications are independent of each other and they agree. Retrieved text: 6105100000 12.00 %
- 🇨🇦CA
- MFN for 610510 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch61-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 18%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 6105.10.00 18%
- 🇦🇺AU
- MFN for 610510 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xi/chapter-61 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 6105.10.00 5%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 610510 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/6105100000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=610510&origin=CN&destination=DE. Both returned 12%. The two publications are independent of each other and they agree. Retrieved text: 6105100000 12.00 %
Re-check first: This is among the highest apparel rates in the United States schedule and it covers knitted cotton shirts only. A knitted shirt of man-made fibres is 6105.20 and a woven cotton shirt is 620520; neither is priced by this figure.
What falls under 610510
- Men's or boys' shirts of cotton, knitted or crocheted
- Cotton pique polo shirts, knitted button through shirts and knitted cotton casual shirts
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
610910: Cotton T-shirts
This is one of the most argued boundaries in all of apparel. A polo shirt with a ribbed collar and a partial button placket is a shirt of 6105; a plain crew neck pull on garment is a T-shirt of 6109. Collars, plackets, buttons and cuffs push a garment towards 6105, and their absence towards 6109.
620520: Woven cotton shirts
A formal shirt in woven poplin is 6205.20 and a knitted pique shirt is 6105.10. Both are shirts of cotton for men, and only the fabric construction separates them, which is invisible on an order sheet that records style numbers.
Classification & cost note
The polo shirt is the classic tariff argument and it repays knowing the features that decide it. Heading 6105 covers knitted shirts and heading 6109 covers T-shirts, singlets and vests, and the distinguishing marks are structural: a collar, a placket with fastenings, cuffs and side vents point to a shirt, while a plain neckline pulled over the head with no opening points to a T-shirt. A garment with a collar but no placket sits between them and has produced rulings in both directions. Since apparel rates are high and the two headings differ, the difference is worth resolving before a range ships rather than at entry, and a photograph of the neckline and placket is more useful to a broker than any style description the buying team writes.
Typical products: Cotton pique polo shirts · Knitted button through casual shirts · Long sleeved knitted cotton shirts · Jersey shirts with collars and plackets · Cotton interlock polo shirts · Knitted cotton grandad collar shirts
What the notes to section XI say
Chapter 61 sits in section XI, textiles and textile articles, where a section note governs every chapter in the section and applies before the heading notes below; the 10 reaching chapter 61 name no heading this site holds a code under, and they are quoted whole on the chapter 61 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/11 on 2026-09-08.
What the nomenclature says about heading 6105
610510 is a subheading of 6105, men's or boys' shirts, knitted or crocheted , and it is the only code this site holds under that heading.
One numbered note to chapter 61 takes heading 6105 as its own subject, and it is quoted below in full, as published.
Note 4 to chapter 61
Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10cm x 10cm. Heading 6105 does not cover sleeveless garments.
“Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar.
Read from the notes to chapter 61 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/61, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/6105, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 61 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 610510
Is a polo shirt a T-shirt?
Generally not. A collar with a partial button placket makes a polo a knitted shirt of heading 6105, while a plain pull on crew neck with no opening is a T-shirt of heading 6109. The structural features decide it.
What about a collar with no buttons?
That is the genuinely contested case and rulings have gone both ways. Where a garment has a collar but no placket or fastening, the other features, such as cuffs and side vents, carry the argument.
Does a woven shirt share this code?
No. Woven cotton shirts for men sit in 6205.20. This subheading is knitted only, and construction is the single fact separating two garments a shopper would call the same thing.
Does mercerised cotton change the classification?
No. Mercerisation is a finishing treatment giving cotton lustre and strength, and treated cotton remains cotton for tariff purposes. It affects the price and the hand of the fabric, not the fibre determination or the subheading.
Related codes in Chapter 61
Calculate duty for HS 610510
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