HS Code for Men's cotton knit shirt

Men's cotton knit shirts are classified under HS code 6105.10. This heading covers knitted or crocheted shirts for men or boys, which are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting from the neckline. A key distinction in the HS nomenclature is between "shirts" (6105) and "T-shirts, singlets and other vests" (6109). While both are knitted, shirts under 6105 typically feature a collar and a more formal construction, such as a placket with buttons. The material composition must be predominantly cotton. If the garment is made of synthetic fibers or other blends where cotton is not the primary weight, it would move to other subheadings like 6105.20 or 6105.90. The classification also excludes garments with a drawstring or ribbed waistband at the bottom, which are often classified as sweaters or pullovers under 6110. Understanding the nuances of shirt construction is vital for accurate HS coding. For instance, a polo shirt is almost always classified under 6105.10 if it is made of knitted cotton, whereas a plain crew-neck garment without a collar would fall under 6109.10. This distinction is important because 6105 and 6109 often carry different tariff rates in various jurisdictions. Additionally, the garment must be designed for men or boys; similar garments for women or girls are classified under heading 6106.

Products Included

• Cotton knit polo shirts
• Knitted cotton henley shirts
• Button-down knitted cotton shirts
• Long-sleeved knitted cotton dress shirts

Common Misclassification

The most frequent misclassification is 6109.10, which is for T-shirts. T-shirts are collarless and usually lack a buttoned opening. Another error is 6205.20, which applies to woven cotton shirts. If the shirt is intended for use as underclothing, it might be incorrectly placed in 6107, though 6105 is the primary heading for outer shirts.

FAQ

What is the HS code for Men's cotton knit shirt?

The HS code for a men's cotton knit shirt is 6105.10.

One more relevant question

Does a knit shirt with a hood fall under 6105? If it has a collar and a partial opening, it may stay in 6105, but most hooded knit tops are classified as sweatshirts under 6110.