Product classification

HS code for Cotton vest: 6109.10

T-shirts, singlets and other vests, of cotton, knitted or crocheted.

Classification of cotton vest under HS 6109.10

Cotton vests, specifically those that are knitted or crocheted, are classified under HS code 610910. This heading covers "T-shirts, singlets and other vests, knitted or crocheted." Chapter 61 is dedicated to articles of apparel and clothing accessories that are knitted or crocheted. The term "vest" in this context typically refers to sleeveless garments worn as underclothing or as lightweight outerwear, such as tank tops or singlets. The classification 610910 is specific to garments where cotton is the predominant fiber by weight. It is important to distinguish these from woven vests or heavier knitted garments like pullovers, as the duty rates and trade regulations can vary significantly between these categories. The item must be a lightweight, knitted garment intended to be worn on the upper body, often directly against the skin, to qualify for this specific HS code.

Covers
  • Cotton singlets
  • Knitted cotton tank tops
  • Sleeveless cotton undershirts
  • Cotton muscle shirts (knitted)
  • Lightweight knitted cotton vests
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. A common misclassification occurs with HS code 620711, which covers men's or boys' singlets and other vests that are woven, not knitted. Another frequent error is using HS code 611020, which is for jerseys, pullovers, and cardigans of cotton. While a knitted vest might seem similar to a sleeveless pullover, heading 6109 is reserved for lightweight, underwear-style or T-shirt-style garments, whereas 6110 is for heavier outer garments. Furthermore, padded or quilted vests intended as outerwear are classified under 6101 or 6102.

Import duty on cotton vest (HS 610910) by country

Import duty on cotton vest (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%.

Standard (MFN) import duty for HS 610910, 13 tariff schedules
CountryImport dutySource
Singapore 0% WITS ยท 2023
United Arab Emirates GCC common tariff 5% WITS ยท 2023
Australia 5% WITS ยท 2023
China 6% WITS ยท 2023
Japan Varies by national tariff line 7.4% โ€“ 10.9% WITS ยท 2023
European Union Germany, France, Italy 12% EU TARIC ยท live
United Kingdom 12% UK Trade Tariff ยท live
South Korea 13% WITS ยท 2023
United States Extra duties apply to some origins, e.g. Section 301 on China 16.5% US HTS ยท live
Canada 18% WITS ยท 2023
Brazil Mercosur common tariff 35% WITS ยท 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 ยท 2026
India Charged as a percentage or a fixed amount per piece, whichever is higher. Check the current rate on CBIC. % or โ‚น 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 vest), 2025

In 2025, the largest exporter of HS 610910 (the code used for cotton vest) 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 vest.

Top exporters 2025 ยท share of world exports

  1. 1 Bangladesh* ~$8.7B
  2. 2 China $4.9B
  3. 3 Germany $2.2B

World total: $39.8B Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 United States $4.9B
  2. 2 Germany $3.4B
  3. 3 France $1.9B

World total: $34.8B Reported figures on UN Comtrade โ†—

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 vest

Brazil classifies cotton vest 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 vest

What is the HS code for Cotton vest?

The HS code for Cotton vest is 610910 (T-shirts, singlets and other vests; of cotton, knitted or crocheted). The HS code for a knitted cotton vest or singlet is 610910.

How do I classify Cotton vest for customs?

Cotton vest is classified under HS code 610910 โ€” T-shirts, singlets and other vests; of cotton, knitted or crocheted. This is a 6-digit subheading level code.

Does this code include woven cotton vests?

No, woven cotton vests are classified under Chapter 62, specifically 6207 for undergarment styles or 6211 for outerwear styles.

What is the import duty on cotton vest?

Import duty on cotton vest (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 vest (HS 610910)?

In 2025, the top exporters of HS 610910 (the code used for cotton vest) 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 vest (HS 610910)?

In 2025, the top importers of HS 610910 (the code used for cotton vest) 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 vest the same in all countries?

The base HS code 610910 for Cotton vest 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 vest in Brazil?

In Brazil, cotton vest (HS 610910) is classified under NCM 6109.10.00.