HS code · 4-digit heading

HS Code 61.05 – Shirts; men's or boys', knitted or crocheted

What HS 61.05 covers

Heading 6105 is dedicated to 'Shirts; men's or boys', knitted or crocheted,' forming an essential part of Chapter 61 within Section XI of the Harmonized System. This classification specifically covers a wide array of knitted or crocheted shirts designed for men and boys, distinguishing them from similar woven garments found in Chapter 62 (e.g., 6205 for woven shirts). The scope of 6105 is broad, encompassing various styles from casual polo shirts to more formal knitted button-down shirts, provided they are made by knitting or crocheting. It's crucial to differentiate these items from t-shirts and other vests, which are classified under 6109. Accurate classification under 6105 is vital for trade compliance, directly influencing import duties, customs procedures, and eligibility for preferential trade agreements. The global trade in men's and boys' knitted shirts is substantial, driven by fashion trends, comfort preferences, and the versatility of knitted fabrics. Understanding this heading is key for importers, exporters, and customs professionals to ensure smooth cross-border movement of goods and avoid costly penalties, reflecting the dynamic nature of the global apparel supply chain.

Covers
  • Men's knitted polo shirts
  • Boys' short-sleeve knit shirts
  • Men's long-sleeve knitted button-down shirts
  • Boys' knitted crew neck shirts
  • Men's knitted henley shirts
  • Men's knitted golf shirts
  • Boys' knitted rugby shirts
  • Men's knitted camp collar shirts
  • Men's fine-gauge knitted dress shirts
  • Boys' knitted collared shirts
  • Men's knitted mock-neck shirts
  • Men's knitted bowling shirts
  • Men's knitted guayabera shirts
  • Men's knitted popover shirts
  • Boys' knitted uniform shirts
  • Men's knitted resort shirts
  • Men's knitted flannel-look shirts
  • Boys' knitted stripe shirts
  • Men's knitted texture shirts
  • Men's knitted Cuban collar shirts
  • Men's knitted chambray-look shirts
  • Boys' knitted graphic shirts
  • Men's knitted fisherman shirts
  • Men's knitted half-zip shirts
  • Boys' knitted pique shirts
Examples

A large retail chain in Germany imports 10,000 men's knitted polo shirts made of organic cotton from a manufacturer in India, utilizing HS code 6105 for customs clearance. This shipment benefits from favorable tariffs due to trade agreements between the EU and India. A Turkish apparel exporter ships 2,500 boys' knitted long-sleeve shirts to a distributor in Russia, managing customs declarations under the Eurasian Economic Union's regulations. An American wholesaler sources high-performance moisture-wicking knitted golf shirts for men from Vietnam, leveraging the US-Vietnam trade framework for duty optimization and efficient supply chain management across the Pacific.

Subheadings under 61.05 3

Codes often confused with 61.05

Common mistake. A common mistake when classifying under 6105 is confusing shirts with t-shirts or other vests. While a polo shirt is clearly a shirt under 6105, a simple knitted crew-neck t-shirt without a collar or placket belongs to 6109 (T-shirts, singlets and other vests, knitted or crocheted). Another frequent error is misclassifying woven shirts under 6105; for instance, a men's woven dress shirt should be classified under 6205 (Men's or boys' shirts, woven), not 6105. The distinction between knitted/crocheted and woven fabrics is paramount here. Additionally, some knitted outerwear jackets might be mistakenly placed here if they resemble shirts but are clearly designed as outerwear.

Top exporters and importers of HS code 6105, 2025

In 2025, the largest exporter of HS code 6105 in UN Comtrade data was Bangladesh, with about 14% of world exports; the largest importer in UN Comtrade data was the United States, with 23% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 Bangladesh* ~$1.6B
  2. 2 China $1.6B
  3. 3 Vietnam* ~$1.2B

World total: $11.2B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $2.2B
  2. 2 Germany $816M
  3. 3 Japan $495M

World total: $9.6B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Questions about HS 61.05

What is HS code 6105?

HS code 6105 is a 4-digit heading in the Harmonized System that covers: Shirts; men's or boys', knitted or crocheted. Heading 6105 is dedicated to 'Shirts; men's or boys', knitted or crocheted,' forming an essential part of Chapter 61 within Section XI of the Harmonized System. This classification specifically covers a wide array of knitted or crocheted shirts designed for men and boys, distinguishing them from similar woven garments found in Chapter 62 (e.g., 6205 for woven shirts). The scope of 6105 is broad, encompassing various styles from casual polo shirts to more formal knitted button-down shirts, provided they are made by knitting or crocheting. It's crucial to differentiate these items from t-shirts and other vests, which are classified under 6109. Accurate classification under 6105 is vital for trade compliance, directly influencing import duties, customs procedures, and eligibility for preferential trade agreements. The global trade in men's and boys' knitted shirts is substantial, driven by fashion trends, comfort preferences, and the versatility of knitted fabrics. Understanding this heading is key for importers, exporters, and customs professionals to ensure smooth cross-border movement of goods and avoid costly penalties, reflecting the dynamic nature of the global apparel supply chain.

What products fall under HS code 6105?

Men's knitted polo shirts, boys' short-sleeve knit shirts, men's long-sleeve knitted button-down shirts, boys' knitted crew neck shirts, men's knitted henley shirts, men's knitted golf shirts, boys' knitted rugby shirts, men's knitted camp collar shirts, men's fine-gauge knitted dress shirts, boys' knitted collared shirts, men's knitted mock-neck shirts, men's knitted bowling shirts, men's knitted guayabera shirts, men's knitted popover shirts, boys' knitted uniform shirts, men's knitted resort shirts, men's knitted flannel-look shirts, boys' knitted stripe shirts, men's knitted texture shirts, men's knitted Cuban collar shirts, men's knitted chambray-look shirts, boys' knitted graphic shirts, men's knitted fisherman shirts, men's knitted half-zip shirts, boys' knitted pique shirts

What are common misclassifications for HS code 6105?

A common mistake when classifying under 6105 is confusing shirts with t-shirts or other vests. While a polo shirt is clearly a shirt under 6105, a simple knitted crew-neck t-shirt without a collar or placket belongs to 6109 (T-shirts, singlets and other vests, knitted or crocheted). Another frequent error is misclassifying woven shirts under 6105; for instance, a men's woven dress shirt should be classified under 6205 (Men's or boys' shirts, woven), not 6105. The distinction between knitted/crocheted and woven fabrics is paramount here. Additionally, some knitted outerwear jackets might be mistakenly placed here if they resemble shirts but are clearly designed as outerwear.

Which countries are the top exporters of goods under HS code 6105?

In 2025, the top exporters of HS code 6105 in UN Comtrade data were Bangladesh (about $1.6B, 14% of world exports), China ($1.6B) and Vietnam (about $1.2B). World exports came to about $11.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 6105?

In 2025, the top importers of HS code 6105 in UN Comtrade data were the United States ($2.2B, 23% of world imports), Germany ($816M) and Japan ($495M). World imports came to about $9.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 6105 structured?

HS code 6105 is a 4-digit heading under Chapter 61 of the Harmonized System. The first 2 digits (61) identify the chapter, and digits 3-4 (05) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.