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HS Codes / Chapter 61 — Articles of apparel, knitted / 610910
610910 Chapter 61 · Clothing (knit)

T-shirts, cotton, knitted

Six-digit Harmonized System subheading. Used by 200+ customs authorities worldwide as the universal starting point for tariff classification.

Anatomy of 610910

Chapter
61
Articles of apparel, knitted
Heading
61.09
Product group
Subheading
61.09.10
Specific product

For a real customs declaration you'll extend this 6-digit code to the destination's full local format: 10 digits for US HTS / UK Trade Tariff, 8 digits for the EU Combined Nomenclature. The first six digits stay the same — only the trailing detail differs.

What this code covers

HS code 610910 covers t-shirts, cotton, knitted under Chapter 61 (articles of apparel, knitted). This is a six-digit subheading in the Harmonized System and is recognised by every WCO member country for classification purposes — the first six digits are identical worldwide; trailing country-specific digits add local detail. For commercial imports, your destination's full tariff code will start with 610910 and extend to 8 digits (EU Combined Nomenclature) or 10 digits (US HTS, UK Trade Tariff). The duty rate, restrictions, and any preferential agreements are determined at the local level — see the country comparison below.

What falls under 610910

  • T-shirts, singlets and other vests of cotton, knitted or crocheted

What's specifically excluded

These look similar but belong under a different code:

  • 610990 — T-shirts of other textile materials (man-made fibres, etc.)
  • 620520 — Men's cotton shirts, NOT knitted (woven)
  • 611020 — Cotton sweatshirts and pullovers, knitted

Commonly confused with

610990 — Man-made-fibre T-shirts
Fibre composition decides the last digit. A poly-cotton tee tips into 610990 once man-made fibres predominate by weight.

620520 — Woven cotton shirt
Knitted vs woven changes the chapter (61 vs 62). A T-shirt is knitted; a button-up shirt is usually woven.

Classification & cost note

Apparel duty hinges on three tests applied in order: knitted vs woven (Chapter 61 vs 62), gender/age cut, and fibre composition by weight. Cotton knitted T-shirts (610910) are a high-volume, well-defined code, but the moment man-made fibres dominate the blend, the code and often the rate change — declare the actual fibre breakdown, not the dominant 'feel'.

Typical products: Cotton crew-neck and V-neck tees · Cotton tank tops/vests · Printed cotton graphic tees

Import duty by country

MFN duty rate · 8 countries
Country Duty VAT Notes
🇦🇺Australia 5% 10% 5% duty + 10% GST.
🇧🇷Brazil 20% 0% 20% import duty + ICMS.
🇨🇦Canada 18% 5% 18% duty + 5% GST.
🇩🇪Germany 12% 19% EU 12% duty + 19% VAT.
🇮🇳India 20% 5% 20% duty + 5% GST on apparel.
🇵🇹Portugal 12% 23% EU 12% duty + 23% IVA.
🇬🇧United Kingdom 12% 20% 12% duty + 20% VAT.
🇺🇸United States 16.5% 0% 16.5% MFN duty rate.

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.

Questions about 610910

What's the HS code for a cotton T-shirt?

A knitted cotton T-shirt is 610910. If man-made fibres predominate by weight it becomes 610990; a woven (non-knit) top moves to Chapter 62 entirely.

Does a poly-cotton tee change the code?

It can. Classification follows the fibre that predominates by weight, so a 60% polyester / 40% cotton tee is typically 610990, not 610910.

Related codes in Chapter 61

Calculate duty for HS 610910

Pre-fills the calculator with this code. Add your destination and shipment value for an instant landed-cost estimate.

In this chapter

Chapter 61 — Articles of apparel, knitted

View all chapter 61 codes →