Product classification
HS code for Cotton singlet: 6109.10
T-shirts, singlets and other vests, of cotton, knitted or crocheted.
Classification of cotton singlet under HS 6109.10
Cotton singlets are classified under HS code 6109.10 because they are categorized as knitted or crocheted garments designed for the upper body. This specific code falls within Chapter 61, which covers articles of apparel and clothing accessories that are knitted or crocheted. The classification is determined by the material composition—specifically cotton—and the construction method. Singlets are lightweight, sleeveless garments often worn as undergarments or athletic wear. Because they are constructed from knitted cotton fabric, they meet the criteria for heading 6109, which specifically identifies T-shirts, singlets, and other vests. The classification remains consistent regardless of whether the garment is intended for men, women, or children, provided it is not for babies (which falls under a different heading).
- Covers
- Men's cotton singlets
- Women's cotton tank tops (knitted)
- Athletic cotton vests
- Cotton undershirts without sleeves
- Knitted cotton camisoles
- Also under 6109.10
- Hanes Beefy-T
- Gildan Ultra Cotton T-Shirt
- Uniqlo Supima Cotton T-Shirt
- Fruit of the Loom HD Cotton T-Shirt
Codes often confused with 6109.10
Common mistake. Cotton singlets are frequently misclassified under HS code 6209.20. However, Chapter 62 is reserved for garments that are woven, not knitted. If the singlet is made of woven cotton fabric, it must be moved to Chapter 62. Another common error is using HS code 6107.21, which is designated for men's or boys' nightshirts and pajamas. While a singlet might be worn as sleepwear, its primary classification is based on its physical characteristics as a vest or singlet under 6109.10. Additionally, garments for infants (height not exceeding 86 cm) must be classified under 6111.20 rather than 6109.10.
Import duty on cotton singlet (HS 610910) by country
Import duty on cotton singlet (HS 610910) ranges from 0% in Singapore to 35% in Brazil and Mexico. The United States charges 16.5%, the EU 12% and the UK 12%.
| Country | Import duty | Source |
|---|---|---|
| Singapore | 0% | WITS · 2023 |
| United Arab Emirates GCC common tariff | 5% | WITS · 2023 |
| Australia | 5% | WITS · 2023 |
| China | 6% | WITS · 2023 |
| Japan Varies by national tariff line | 7.4% – 10.9% | WITS · 2023 |
| European Union Germany, France, Italy | 12% | EU TARIC · live |
| United Kingdom | 12% | UK Trade Tariff · live |
| South Korea | 13% | WITS · 2023 |
| United States Extra duties apply to some origins, e.g. Section 301 on China | 16.5% | US HTS · live |
| Canada | 18% | WITS · 2023 |
| Brazil Mercosur common tariff | 35% | WITS · 2023 |
| Mexico Raised from 25% (Dec 2024 decree, Jan 2026 tariff reform). Goods that qualify under a Mexico trade deal (e.g. USMCA, with proof of origin) may get a lower rate. | 35% | Mexico LIGIE · 2026 |
| India Charged as a percentage or a fixed amount per piece, whichever is higher. Check the current rate on CBIC. | % or ₹ per piece | CBIC |
MFN rate: what a country charges goods from WTO members when no trade deal applies. Trade-deal rates can be lower. Not included: VAT/GST, anti-dumping duties and other extra tariffs. Confirm with the official source before you ship. Checked .
Top exporters and importers of HS 610910 (the code used for cotton singlet), 2025
In 2025, the largest exporter of HS 610910 (the code used for cotton singlet) in UN Comtrade data was Bangladesh, with about 22% of world exports; the largest importer in UN Comtrade data was the United States, with 14% 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 610910, not only cotton singlet.
Top exporters 2025 · share of world exports
- 1 Bangladesh* ~$8.7B 22% of world exports · partner records ↗
- 2 China $4.9B 12% of world exports
- 3 Germany $2.2B 5.5% of world exports
World total: $39.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $4.9B 14% of world imports
- 2 Germany $3.4B 9.9% of world imports
- 3 France $1.9B 5.4% of world imports
World total: $34.8B 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 singlet
Brazil classifies cotton singlet under NCM 6109.10.00: HS 6109.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cotton singlet
What is the HS code for Cotton singlet?
The HS code for Cotton singlet is 610910 (T-shirts, singlets and other vests; of cotton, knitted or crocheted). The primary HS code for a knitted cotton singlet is 6109.10.
How do I classify Cotton singlet for customs?
Cotton singlet is classified under HS code 610910 — T-shirts, singlets and other vests; of cotton, knitted or crocheted. This is a 6-digit subheading level code.
Does the classification change if the singlet has a logo?
No, the presence of a printed logo or embroidery does not change the classification from 6109.10, as long as the primary material remains knitted cotton.
What is the import duty on cotton singlet?
Import duty on cotton singlet (HS 610910) ranges from 0% in Singapore to 35% in Brazil and Mexico. The United States charges 16.5%, the EU 12% and the UK 12%. These are standard (MFN) rates; trade-deal rates can be lower, and VAT/GST is charged on top.
Which countries are the top exporters of cotton singlet (HS 610910)?
In 2025, the top exporters of HS 610910 (the code used for cotton singlet) in UN Comtrade data were Bangladesh (about $8.7B, 22% of world exports), China ($4.9B) and Germany ($2.2B). World exports came to about $39.8B, 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 singlet (HS 610910)?
In 2025, the top importers of HS 610910 (the code used for cotton singlet) in UN Comtrade data were the United States ($4.9B, 14% of world imports), Germany ($3.4B) and France ($1.9B). World imports came to about $34.8B, 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 singlet the same in all countries?
The base HS code 610910 for Cotton singlet 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 singlet in Brazil?
In Brazil, cotton singlet (HS 610910) is classified under NCM 6109.10.00.