Product classification
HS code for Cotton T-shirt: 6109.10
T-shirts, singlets and other vests, of cotton, knitted or crocheted.
Classification of cotton T-shirt under HS 6109.10
A cotton T-shirt is classified under HS code 6109.10. This classification is governed by the material composition and the method of construction. Chapter 61 of the Harmonized System covers articles of apparel and clothing accessories that are knitted or crocheted. Heading 6109 specifically covers T-shirts, singlets, and other vests. For a garment to be classified here, it must be a lightweight, knitted garment of the T-shirt type, usually without a collar and with close-fitting sleeves. The subheading 6109.10 is specifically for garments where cotton is the predominant textile material by weight. The classification process involves verifying that the garment is indeed knitted (not woven) and that cotton constitutes more than 50% of the textile blend, or otherwise meets the section notes for textile predominance. This code is used globally to track the trade of one of the most common apparel items, ensuring that cotton-based knitwear is separated from synthetic alternatives for duty and quota purposes.
- Covers
- 100% cotton knitted T-shirts
- Cotton-blend knitted singlets (predominantly cotton)
- Knitted cotton undershirts
- Cotton tank tops (knitted)
- 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 T-shirts are often confused with 6109.90, which is for T-shirts made of synthetic fibers or other textiles. They are also frequently misclassified under 6110.20 (cotton jerseys or pullovers) if the garment is heavier or has a different cut. If the shirt is woven rather than knitted, it would move to Chapter 62, likely under 6205.20 for men's shirts.
Import duty on cotton T-shirt (HS 610910) by country
Import duty on cotton T-shirt (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 T-shirt), 2025
In 2025, the largest exporter of HS 610910 (the code used for cotton T-shirt) 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 T-shirt.
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 T-shirt
Brazil classifies cotton T-shirt 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 T-shirt
What is the HS code for Cotton T-shirt?
The HS code for Cotton T-shirt is 610910 (T-shirts, singlets and other vests; of cotton, knitted or crocheted).
How do I classify Cotton T-shirt for customs?
Cotton T-shirt 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.
What is the HS code for a 100% cotton T-shirt?
The HS code for a knitted 100% cotton T-shirt is 6109.10.
What if the T-shirt is a 50/50 cotton-polyester blend?
Classification depends on which material predominates by weight; if cotton is 50% or more, it typically remains in 6109.10, but specific country rules on ties may apply.
What is the import duty on cotton T-shirt?
Import duty on cotton T-shirt (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 T-shirt (HS 610910)?
In 2025, the top exporters of HS 610910 (the code used for cotton T-shirt) 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 T-shirt (HS 610910)?
In 2025, the top importers of HS 610910 (the code used for cotton T-shirt) 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 T-shirt the same in all countries?
The base HS code 610910 for Cotton T-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 T-shirt in Brazil?
In Brazil, cotton T-shirt (HS 610910) is classified under NCM 6109.10.00.