Product classification
HS code for Boys' cotton knit shirt: 6105.10
Shirts, men's or boys', of cotton, knitted or crocheted.
Classification of boys' cotton knit shirt under HS 6105.10
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.
- Covers
- 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
- Also under 6105.10
- Ralph Lauren Polo shirt
- Lacoste L.12.12 polo
- Hanes Beefy-T
- Uniqlo Supima cotton t-shirt
- Tommy Hilfiger cotton knit shirt
Codes often confused with 6105.10
Common mistake. 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).
Top exporters and importers of HS 610510 (the code used for boys' cotton knit shirt), 2025
In 2025, the largest exporter of HS 610510 (the code used for boys' cotton knit shirt) in UN Comtrade data was Bangladesh, with about 21% of world exports; the largest importer in UN Comtrade data was the United States, with 16% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 610510, not only boys' cotton knit shirt.
Top exporters 2025 · share of world exports
- 1 Bangladesh* ~$1.3B 21% of world exports · partner records ↗
- 2 China $573M 9.1% of world exports
- 3 Vietnam* ~$513M 8.1% of world exports · partner records ↗
World total: $6.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $911M 16% of world imports
- 2 Germany $624M 11% of world imports
- 3 France $365M 6.4% of world imports
World total: $5.7B 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.
Brazil NCM code for boys' cotton knit shirt
Brazil classifies boys' cotton knit shirt under NCM 6105.10.00: HS 6105.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about boys' cotton knit shirt
What is the HS code for Boys' cotton knit shirt?
The HS code for Boys' cotton knit shirt is 610510 (Shirts; men's or boys', of cotton, knitted or crocheted). The HS code for boys' knitted or crocheted cotton shirts is 610510.
How do I classify Boys' cotton knit shirt for customs?
Boys' cotton knit shirt is classified under HS code 610510 — Shirts; men's or boys', of cotton, knitted or crocheted. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of boys' cotton knit shirt (HS 610510)?
In 2025, the top exporters of HS 610510 (the code used for boys' cotton knit shirt) in UN Comtrade data were Bangladesh (about $1.3B, 21% of world exports), China ($573M) and Vietnam (about $513M). World exports came to about $6.3B, 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 boys' cotton knit shirt (HS 610510)?
In 2025, the top importers of HS 610510 (the code used for boys' cotton knit shirt) in UN Comtrade data were the United States ($911M, 16% of world imports), Germany ($624M) and France ($365M). World imports came to about $5.7B, 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.
Is the HS code for Boys' cotton knit shirt the same in all countries?
The base HS code 610510 for Boys' cotton knit shirt is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for boys' cotton knit shirt in Brazil?
In Brazil, boys' cotton knit shirt (HS 610510) is classified under NCM 6105.10.00.