HS Code for Girls' cotton knit shirt

Girls' cotton knit shirts are classified under HS code 6106.10 based on the General Rules for the Interpretation (GRI) of the Harmonized System. Heading 6106 encompasses blouses, shirts, and shirt-blouses for women or girls that are knitted or crocheted. The distinction between a shirt classified under 6106 and a T-shirt classified under 6109 is a critical technical detail. Generally, garments under 6106 feature more complex construction, such as collars, full or partial front openings with buttons, or decorative elements that distinguish them from basic undergarments or simple T-shirts. Subheading 6106.10 is specific to those made of cotton. The classification process requires verifying that the garment is indeed knitted and that cotton is the predominant textile material by weight (exceeding 50%). If the garment is intended for girls and meets these structural requirements, it falls under this code. This heading does not include garments with pockets below the waist or a ribbed waistband, which might move the classification toward jackets or sweaters.

Products Included

• Girls' knitted cotton polo shirts
• Knitted cotton blouses with collars
• Button-down knit shirts for girls
• Knit shirt-blouses with decorative lace
• Long-sleeve knitted cotton shirts with cuffs

Common Misclassification

The most common misclassification occurs with HS code 6109.10, which is for T-shirts, singlets, and other vests of cotton. T-shirts are generally simple, collarless garments without buttons. If a shirt has a collar and a partial button placket, it should be moved from 6109 to 6106.10. Additionally, woven shirts are often confused with this code; however, woven cotton shirts for girls belong under HS code 6206.30. The distinction is based entirely on whether the fabric is knitted (6106) or woven (6206).

FAQ

What is the HS code for girls' cotton knit shirt?

The HS code for girls' cotton knit shirts is 6106.10, specifically for knitted or crocheted blouses and shirts made of cotton.

How do I distinguish between a shirt (6106) and a T-shirt (6109)?

A shirt under 6106 typically has a collar and a buttoned opening, whereas a T-shirt under 6109 is usually collarless and lacks a full or partial button opening.