HS Code for Boys' cotton knit shirt

HS code 610510 is the specific classification for men's or boys' shirts made of cotton, knitted or crocheted. This heading excludes T-shirts, singlets, and other vests, which are classified under heading 6109. A 'shirt' under 6105 typically features a full or partial front opening with buttons or other fastenings and usually has a collar. Because the fabric is knitted, it falls under Chapter 61. The cotton content must be the most significant textile component by weight. Classification under 610510 requires the garment to have sleeves and to be intended to cover the upper body. It is important to distinguish these from 'lightweight fine knit' garments that might be classified elsewhere if they lack the structural characteristics of a traditional shirt, such as a collar or placket. The knitting process provides the garment with elasticity, which is a key physical characteristic. This code is used globally to ensure that knitted cotton shirts, including popular styles like polo shirts, are taxed and regulated consistently across international borders.

Products Included

• Boys' knitted cotton polo shirts
• Knitted cotton button-down shirts for boys
• Long-sleeved knitted cotton shirts with collars
• Short-sleeved knitted cotton shirts with a placket

Common Misclassification

The most common misclassification is with HS code 610910, which covers cotton T-shirts and singlets. T-shirts typically lack a collar and a front opening. Another common error is using HS code 620520, which is for woven cotton shirts. If the shirt is made of a blend where cotton is not the predominant fiber, it would be classified under 610520 (man-made fibers) or 610590 (other fibers).

FAQ

What is the HS code for Boys' cotton knit shirt?

The HS code for boys' knitted or crocheted cotton shirts is 610510.

Is a polo shirt classified under 610510?

Yes, most knitted cotton polo shirts for boys are classified under 610510 because they feature a collar and a partial front opening.