Product classification
HS code for Cotton polo shirt: 6105.10
Shirts, men's or boys', of cotton, knitted or crocheted.
Classification of cotton polo shirt under HS 6105.10
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.
- Covers
- 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
- 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. 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.
Top exporters and importers of HS 610510 (the code used for cotton polo shirt), 2025
In 2025, the largest exporter of HS 610510 (the code used for cotton polo 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 cotton polo 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 cotton polo shirt
Brazil classifies cotton polo 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 cotton polo shirt
What is the HS code for Cotton polo shirt?
The HS code for Cotton polo shirt is 610510 (Shirts; men's or boys', of cotton, knitted or crocheted). The HS code for a men's or boys' cotton polo shirt is 6105.10.
How do I classify Cotton polo shirt for customs?
Cotton polo 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.
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.
Which countries are the top exporters of cotton polo shirt (HS 610510)?
In 2025, the top exporters of HS 610510 (the code used for cotton polo 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 cotton polo shirt (HS 610510)?
In 2025, the top importers of HS 610510 (the code used for cotton polo 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 Cotton polo shirt the same in all countries?
The base HS code 610510 for Cotton polo 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 cotton polo shirt in Brazil?
In Brazil, cotton polo shirt (HS 610510) is classified under NCM 6105.10.00.