Product classification
HS code for Girls' cotton knit shirt: 6106.10
Blouses, shirts and shirt-blouses, women's or girls', of cotton, knitted or crocheted.
Classification of girls' cotton knit shirt under HS 6106.10
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.
- Covers
- 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
- Also under 6106.10
- H&M cotton knit tee
- Zara cotton polo blouse
- Gap cotton jersey shirt
- Everlane organic cotton t-shirt
- Madewell cotton blend top
Codes often confused with 6106.10
Common mistake. 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).
Top exporters and importers of HS 610610 (the code used for girls' cotton knit shirt), 2025
In 2025, the largest exporter of HS 610610 (the code used for girls' cotton knit shirt) in UN Comtrade data was Vietnam, with about 20% of world exports; the largest importer in UN Comtrade data was the United States, with 45% 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 610610, not only girls' cotton knit shirt.
Top exporters 2025 · share of world exports
- 1 Vietnam* ~$558M 20% of world exports · partner records ↗
- 2 Bangladesh* ~$352M 13% of world exports · partner records ↗
- 3 Guatemala $181M 6.6% of world exports
World total: $2.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.4B 45% of world imports
- 2 Japan $207M 6.7% of world imports
- 3 Germany $172M 5.6% of world imports
World total: $3.1B 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 girls' cotton knit shirt
Brazil classifies girls' cotton knit shirt under NCM 6106.10.00: HS 6106.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about girls' cotton knit shirt
What is the HS code for Girls' cotton knit shirt?
The HS code for Girls' cotton knit shirt is 610610 (Blouses, shirts and shirt-blouses; women's or girls', of cotton, knitted or crocheted). 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 classify Girls' cotton knit shirt for customs?
Girls' cotton knit shirt is classified under HS code 610610 — Blouses, shirts and shirt-blouses; women's or girls', of cotton, knitted or crocheted. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of girls' cotton knit shirt (HS 610610)?
In 2025, the top exporters of HS 610610 (the code used for girls' cotton knit shirt) in UN Comtrade data were Vietnam (about $558M, 20% of world exports), Bangladesh (about $352M) and Guatemala ($181M). World exports came to about $2.7B, 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.
Which countries are the top importers of girls' cotton knit shirt (HS 610610)?
In 2025, the top importers of HS 610610 (the code used for girls' cotton knit shirt) in UN Comtrade data were the United States ($1.4B, 45% of world imports), Japan ($207M) and Germany ($172M). World imports came to about $3.1B, 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 Girls' cotton knit shirt the same in all countries?
The base HS code 610610 for Girls' cotton knit 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 girls' cotton knit shirt in Brazil?
In Brazil, girls' cotton knit shirt (HS 610610) is classified under NCM 6106.10.00.