HS Code Detail
610910 Chapter 61 · Clothing (knit) T-shirts, cotton, knitted
Six-digit subheading in Clothing (knit), chapter 61 of the Harmonized System, priced here for 8 destination markets.
Anatomy of 610910
You will declare against a longer local code that begins 610910: 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 8 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 8 countries| Country | Duty | VAT | |
|---|---|---|---|
| 🇦🇺Australia | 5% | 10% | |
| 🇧🇷Brazil | 35% | Not modelled, see notes | |
| Consumption tax for Brazil Brazil charges ICMS, IPI and PIS/COFINS on imports and this site does not model any of them, so the tax column shows no figure. ICMS is a state tax and its rate is set by each federative unit, so there is no single national figure to publish. IPI and PIS/COFINS apply on top. This site models none of them and shows no figure rather than a zero that would read as none being due. The duty figure beside it is unaffected. | |||
| 🇨🇦Canada | 18% | 5% | |
| 🇩🇪Germany | 12% | 19% | |
| 🇮🇳India | 20% or Rs 45 per piece, whichever is higher | 5% | |
| 🇵🇹Portugal | 12% | 23% | |
| 🇬🇧United Kingdom | 12% | 20% | |
| 🇺🇸United States | 16.5% | 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.
Duty figures on this page have not yet been checked against official tariff schedules and should be treated as estimates.
What that costs: 610910 into United Kingdom
An illustrative consignment of 610910 invoiced at GBP 2,000.00, priced in GBP because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | GBP 2,000.00 |
| International freight | GBP 120.00 |
| Cargo insurance | GBP 30.00 |
| Value the duty is charged on, CIF basis | GBP 2,150.00 |
| Duty at 12% | GBP 258.00 |
| United Kingdom tax at 20%, charged on the value plus the duty | GBP 481.60 |
| Total, before commercial charges | GBP 2,889.60 |
And if the consignment were small
United Kingdom relieves customs duty on consignments at or under GBP 135. The 610910 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly GBP 135 with no freight would be charged GBP 0.00 of duty and GBP 27.00 of tax, a total of GBP 162.00. The rate on the 610910 row has not changed; only the charge is relieved. The tax is not simply absent at that value: United Kingdom collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? GBP 2,889.60 is what your buyer in United Kingdom pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United Kingdom 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 610910 on your own numbers in the duty calculator.
How these rates were verified
The markets listed below were read from the official tariff database of the market that charges it. Nothing here is copied from another aggregator. The other rows in the table above are not yet traced to a source, which is why no date is shown over them.
- 🇦🇺AU
- MFN for 610910 AU, read on 2026-09-01 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xi/chapter-61 and again on 2026-09-01 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: 6109.10.00 5%
- 🇨🇦CA
- MFN for 610910 CA, read on 2026-08-31 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch61-eng.html and again on 2026-09-01 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: 6109.10.00 18%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 610910 DE, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/xi/commodities/6109100010 and again on 2026-09-01 from https://trade.ec.europa.eu/access-to-markets/en/results?product=610910&origin=CN&destination=DE. Both returned 12%. The two publications are independent of each other and they agree. Retrieved text: 6109100010 12.00 %; 6109100090 12.00 %
- 🇬🇧GB
- Third country duty for 610910 GB, read on 2026-08-31 from https://www.trade-tariff.service.gov.uk/commodities/6109100010 and again on 2026-09-01 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: 6109100010 12.00 %; 6109100090 12.00 %
- 🇺🇸US
- HTS General for 610910 US, read on 2026-08-31 from https://hts.usitc.gov/search?query=6109.10 and again on 2026-09-01 from https://hts.usitc.gov/reststop/exportList?from=61&to=62&format=CSV&styles=false. Both returned 16.5%. 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: 6109.10.00 16.5%
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:
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, so 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
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 6109
610910 is a subheading of 6109, t-shirts, singlets and other vests, knitted or crocheted , and this site holds one other code under the same heading, which every rule below governs equally.
One numbered note to chapter 61 takes heading 6109 as its own subject, and it is quoted below in full, as published.
Note 5 to chapter 61
Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
One further note to chapter 61 names heading 6109 from elsewhere in its own text, usually to send goods into it or away from it, and the sentence that names it is quoted below.
Note 3 to chapter 61, which is about something else
b. The term 'ensemble' means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
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/6109, 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 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.
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