Product classification
HS code for T-shirt: 6109.90
T-shirts, singlets and other vests, of textile materials (other than cotton), knitted or crocheted.
Classification of T-shirt under HS 6109.90
The classification of T-shirts under HS code 610990 is based on three primary criteria: the garment type, the construction method, and the material composition. Firstly, the item must be a T-shirt, singlet, or similar vest, characterized by a lightweight, knitted fabric. Secondly, the garment must be produced via knitting or crocheting, which places it in Chapter 61 rather than Chapter 62. Finally, the material must be a textile other than cotton. This typically includes synthetic fibers like polyester or elastane, or artificial fibers like rayon and viscose. The Harmonized System uses this specific subheading to differentiate non-cotton knitted tops from the more common cotton variants. This distinction is vital because many trade agreements and quota systems treat synthetic textiles differently than cotton. To qualify as a T-shirt under this heading, the garment should generally lack a collar and have a simple hemmed bottom, maintaining the basic silhouette of an undershirt or casual top. The presence of decorations, prints, or brand logos does not affect this classification, provided the underlying structure remains that of a T-shirt.
- Covers
- Polyester athletic T-shirts
- Nylon singlets
- Viscose undershirts
- Knitted synthetic tank tops
- Moisture-wicking polyester shirts
- Spandex blend T-shirts (where cotton is not the main fiber)
- Also under 6109.90
- Under Armour Tech T-Shirt
- Lululemon Swiftly Tech Tee
- Smartwool Merino 150 Base Layer
- Patagonia Capilene Cool Daily Shirt
Codes often confused with 6109.90
Common mistake. The most common error is using 610910, which is strictly for cotton T-shirts. Additionally, if the garment has a collar or long sleeves with cuffs, it might be reclassified under 6110 as a pullover or 6105/6106 as a shirt or blouse. The distinction between a T-shirt and a lightweight pullover can be subtle and often depends on the presence of a ribbed waistband or cuffs.
Top exporters and importers of HS 610990 (the code used for T-shirt), 2025
In 2025, the largest exporter of HS 610990 (the code used for T-shirt) in UN Comtrade data was China, with 28% of world exports; the largest importer in UN Comtrade data was the United States, with 13% 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 610990, not only T-shirt.
Top exporters 2025 · share of world exports
- 1 China $5.1B 28% of world exports
- 2 Vietnam* ~$1.7B 9.0% of world exports · partner records ↗
- 3 Bangladesh* ~$1.1B 5.8% of world exports · partner records ↗
World total: $18.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.9B 13% of world imports
- 2 Germany $1.6B 11% of world imports
- 3 Japan $1.1B 7.4% of world imports
World total: $14.7B 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 T-shirt
Brazil classifies T-shirt under NCM 6109.90.00: HS 6109.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about T-shirt
What is the HS code for T-shirt?
The HS code for T-shirt is 610990 (T-shirts, singlets and other vests; of textile materials (other than cotton), knitted or crocheted).
How do I classify T-shirt for customs?
T-shirt is classified under HS code 610990 — T-shirts, singlets and other vests; of textile materials (other than cotton), knitted or crocheted. This is a 6-digit subheading level code.
What is the HS code for a non-cotton T-shirt?
The HS code for T-shirts made of textile materials other than cotton is 610990.
What if the T-shirt is a blend of cotton and polyester?
Classification depends on the fiber that predominates by weight. If polyester is 51% and cotton is 49%, it is classified under 610990.
Which countries are the top exporters of T-shirt (HS 610990)?
In 2025, the top exporters of HS 610990 (the code used for T-shirt) in UN Comtrade data were China ($5.1B, 28% of world exports), Vietnam (about $1.7B) and Bangladesh (about $1.1B). World exports came to about $18.4B, 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 T-shirt (HS 610990)?
In 2025, the top importers of HS 610990 (the code used for T-shirt) in UN Comtrade data were the United States ($1.9B, 13% of world imports), Germany ($1.6B) and Japan ($1.1B). World imports came to about $14.7B, 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.
Is the HS code for T-shirt the same in all countries?
The base HS code 610990 for 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 T-shirt in Brazil?
In Brazil, T-shirt (HS 610990) is classified under NCM 6109.90.00.