HS Code for Cotton polo shirt

The classification for a cotton polo shirt for men or boys is HS code 6105.10. This classification is governed by the rules of Chapter 61, which covers articles of apparel and clothing accessories that are knitted or crocheted. The determination of this code relies on three essential criteria: the construction of the fabric, the gender of the intended user, and the material composition. A polo shirt is defined by its knitted construction and its specific design features, which include a collar and a partial front opening (placket) usually secured by buttons. Because the garment is knitted, it is excluded from Chapter 62, which is reserved for woven apparel. Furthermore, the material must be predominantly cotton by weight. If the garment contains a blend of fibers, it remains under 6105.10 as long as cotton is the primary textile material. This code is specific to men's and boys' garments; the Harmonized System maintains a strict distinction between male and female apparel, which is a fundamental principle of textile classification under Section XI.

Products Included

• Men's knitted cotton polo shirts
• Boys' cotton piqué polo shirts
• Short-sleeved cotton knitted shirts with collars
• Long-sleeved cotton polo shirts for men
• Cotton jersey polo shirts for boys

Common Misclassification

A frequent misclassification occurs with HS code 6106.10, which covers women's or girls' blouses and shirts. While the garments may look similar, the HS code is gender-specific. Another common error is using HS code 6205.20, which is for men's woven cotton shirts; the distinction between knitted (61) and woven (62) is a primary divider in apparel classification. Additionally, some importers mistakenly use 6110.20, which covers pullovers and jerseys. However, the presence of a collar and a placket generally directs the classification toward 6105 for men's shirts rather than the more general category of pullovers.

FAQ

What is the HS code for cotton polo shirt?

The HS code for a men's or boys' cotton polo shirt is 6105.10.

How do I distinguish between a polo shirt and a pullover in HS codes?

A polo shirt (6105) typically features a collar and a partial opening at the neck, whereas a pullover (6110) usually lacks these specific shirt-like features and is designed to be pulled over the head without a full or partial shirt-style placket.