HS Code for Cotton T-Shirts: Classification Guide for Importers

If you import knitted cotton T-shirts, the hs code for cotton t-shirts is the first line your customs entry, duty calculation and shipping documents depend on. The Harmonized System behind that code is a multipurpose international product nomenclature developed by the World Customs Organization (WCO), used by more than 200 countries and economies as a basis for their customs tariffs and trade statistics.¹ This guide gives the indicative heading, shows how the code is built, and explains how to confirm the full national code before you ship.

Quick answer: the indicative heading is 6109

The indicative international heading for cotton T-shirts is 6109, and the six-digit subheading for cotton is 6109.10. In the Harmonized Tariff Schedule of the United States (HTS), published by the U.S. International Trade Commission (USITC), heading 6109 covers "T-shirts, singlets, tank tops and similar garments, knitted or crocheted," and the line 6109.10.00 is "Of cotton."² The United Nations Statistics Division classification shows the same structure: heading 6109 for T-shirts, singlets and other vests, knitted or crocheted, subheading 610910 for those garments of cotton, and 610990 for those of other textile materials.³

Treat 6109 and 6109.10 as indicative until verified for your exact garment. Heading 6109 covers only knitted or crocheted garments that meet the T-shirt, singlet or similar vest description. A woven top, or a blend where another fibre decides the classification, can fall elsewhere. The full 8- to 10-digit national code, not the six-digit stem, is what you file at destination.

How HS codes are structured

The HS nomenclature identifies commodity groups with a six-digit code in a legal and logical structure: chapters take two digits, headings take four digits, and subheadings take six digits.⁴ Countries then add their own digits for duty rates, statistics and controls.

Chapter matters because a similar-looking garment made from woven fabric falls in Chapter 62, not Chapter 61, whose heading covers articles of apparel and clothing accessories, knitted or crocheted, and whose first note limits the chapter to made up knitted or crocheted articles.² If you are new to the system, read the HS code explainer first, then how to classify your product.

Two shipments can share 6109.10 and still need different full codes at destination. The first six digits travel with the goods; the rest belong to the importing country and the tariff edition in force on the entry date.

What decides the code for a cotton T-shirt

Classification follows the wording of the headings, the chapter notes and the interpretation rules, not the name a retailer gives the garment. Check these factors in order.

Knitted or crocheted construction. Heading 6109 requires a knitted or crocheted garment, and Chapter 61 applies only to made up knitted or crocheted articles.² Confirm construction from the supplier specification, not a photograph. A woven top cut like a T-shirt does not belong in 6109 because buyers call it a T-shirt.

Garment type. The European Commission's Access2Markets guidance defines a T-shirt as a lightweight knitted or crocheted garment of a vest type, of cotton or man-made fibre, not napped and not of pile or terry fabric, with close-fitting sleeves, without buttons, fastenings or a collar, and without an opening in the neckline, with the bottom usually hemmed.⁵ It states that 6109 does not cover men's or boys' shirts under 6105, women's or girls' blouses under 6106, or garments with hoods, and that a partial front opening at the neckline, a ribbed waistband or a drawstring at the bottom also takes a garment out of 6109.⁵ United States chapter notes set the same bottom-edge boundary.²

Fibre content. Subheading 6109.10 is the cotton line, and 6109.90 covers other textile materials.² For a blend, record the tested composition in percentages by weight and keep it with the classification file. A garment described only as a cotton blend cannot be placed on the cotton line with confidence.

Who the garment is for. National lines under 6109.10 split further. In the United States HTS, statistical suffixes separate men's or boys' garments from women's or girls' garments, and within each group separate underwear, T-shirts and tank tops or singlets.² At heading level the Access2Markets guidance makes no such split, stating that there is no distinction between men's and women's T-shirts under heading 6109.⁵ Confirm the full code, not the stem alone.

National codes: US HTS, EU CN and TARIC, UK commodity code

United States: HTS, ten digits. Look up heading 6109 in the current HTS on the USITC site. The eight-digit rate line is 6109.10.00, "Of cotton," and two further statistical digits complete the ten-digit code, splitting the line by wearer and garment type, for example men's T-shirts, boys' T-shirts, women's and girls' underwear, and tank tops.² Never copy a ten-digit code from a supplier invoice without checking the current HTS revision, because suffixes and duty treatment change between revisions.

European Union: CN at eight digits, TARIC for measures. The Combined Nomenclature (CN) integrates the HS nomenclature and adds eight-digit subdivisions created for EU needs, so the cotton line under 6109 runs to eight digits in the CN.⁴ For an actual import, check the measures on that line in TARIC for the entry date and for origin Bangladesh, because preferential treatment depends on origin rules and proof of origin, not the code alone.

United Kingdom: commodity code. The United Kingdom starts from the same 6109 10 stem and requires the full commodity code shown in the UK Trade Tariff for import declarations. GOV.UK states that a correct commodity code is what lets a trader calculate customs duties, licensing requirements, quotas and other restrictions in advance.⁶ Confirm the full code and the measures for goods originating in Bangladesh on the planned import date, rather than reusing an EU or US code.

Other destinations, including the UAE. Every destination that uses the HS shares the first six digits and sets its own national lines after them. Confirm the full code in the destination tariff, or through your broker, before goods leave Bangladesh. A supplier suggestion is a starting point for checking, not a result.

How to confirm the code officially

Use this sequence for each distinct style, and keep the evidence with the shipment file.

1. Write a precise product description: construction, fibre percentages by weight, garment type, neckline, sleeves, fastenings, any tightening at the bottom, and the wearer group.

2. Start from the official tariff for the destination: the USITC HTS for the United States, TARIC for the European Union, and the UK Trade Tariff for the United Kingdom. Read the heading text and chapter notes, not only the search result line.

3. Check published rulings for similar garments. For the United States, the USITC advises traders to research classification in the Customs Rulings Online Search Service (CROSS), where the correct classification of many items can be found.⁷

4. For a borderline garment, apply for a binding decision before you ship. In the EU, a Binding Tariff Information (BTI) decision is issued by a national customs authority, with a separate application for each type of product and a detailed description of the goods.⁸ A BTI is generally valid for three years, although it can be annulled, cease to be valid or be revoked earlier, for example after a change in the Combined Nomenclature.⁹ In the United Kingdom, an Advance Tariff Ruling from HMRC gives the correct commodity code: HMRC replies in 30 to 120 days and decisions are non-transferable.¹⁰ In the United States, USITC guidance points traders to a binding ruling request to U.S. Customs and Border Protection when no CROSS ruling covers the merchandise.⁷

5. Give your broker the full description and the confirmed code, and use the same code on the commercial invoice, the packing list and the import declaration.

Compare suppliers against the same specification so classification stays stable across quotations. Browse suppliers by category and align fibre content and construction before ordering samples.

Common classification mistakes

Using 6109 for a woven top. Construction comes first. If the fabric is woven, Chapter 61 is the wrong starting point, however T-shirt-like the cut looks.

Copying a code from another product or country. A six-digit match does not mean the national code, the duty measure or the statistical suffix also matches.

Calling every blend cotton. Without percentages by weight, a cotton blend cannot be placed reliably. Get the composition in writing for each fabric.

Confusing T-shirts with shirts, blouses or hooded garments. A knitted shirt with an opening and a collar, a blouse, and a garment with a hood each belong outside 6109.⁵ Work from tariff descriptions, not retail category names.

Treating the code as permanent. Tariffs are revised, and a BTI can cease to be valid when the nomenclature behind it changes.⁹ Recheck the code when the tariff edition, the specification or the destination changes.

Leaving the description vague. An invoice that says "tops" or "garments" forces a broker or an officer to guess. A precise description supports the code you claim.

Related duties and documents

The code decides which duty line and measures customs applies, but this guide states no duty rate for cotton T-shirts. Rates, preferences and additional measures depend on the destination, the origin, the tariff edition and the entry date, and they change. Read the rate and measures beside the confirmed code in the official tariff for your entry date, and check whether preferential origin treatment for Bangladesh is available for that line and what proof of origin it requires.

Keep the same code on the commercial invoice, the packing list and any origin declaration, and keep the tariff printout or ruling reference with the order file.

FAQs

What is the HS code for cotton t-shirts?

The international six-digit code is 6109.10. Heading 6109 covers T-shirts, singlets, tank tops and similar garments, knitted or crocheted, and 6109.10 is the cotton line, shown as 6109.10.00 at the eight-digit level in the United States HTS.² Extend the stem to the full 8- to 10-digit national code for your destination and verify it against your exact garment before use.

Is the HS code the same in every country?

Only the first six digits are harmonised. The HS is a six-digit international structure of chapters, headings and subheadings, and countries build their national tariffs on it.⁴ Beyond six digits, each country sets its own lines: eight digits in the EU Combined Nomenclature, and ten-digit lines in the United States HTS and the UK commodity code, so the full code and its measures differ by destination.

How do I confirm the correct code?

Describe the garment precisely, look the code up in the destination official tariff, and read the heading text and chapter notes. Check published rulings for similar garments, such as CROSS for the United States.⁷ For a borderline garment, apply for a binding decision before shipping: a BTI in the EU,⁸ an Advance Tariff Ruling in the United Kingdom,¹⁰ or a binding ruling from U.S. Customs and Border Protection.⁷

What happens if I use the wrong code?

Duty, licensing and quota treatment are worked out from the code on the declaration, so a wrong code means those treatments are worked out from the wrong line.⁶ The entry can be corrected and the goods reclassified, and any duty difference settled under the destination rules. Correct a known error promptly with your broker.

Next steps on Exportain

Browse Bangladeshi suppliers whose range matches your T-shirt specification, and read the how to buy guide before you send your first inquiry. When the specification is final, post an RFQ so suppliers quote against the same fibre content and construction, and confirm the full national code for your destination before the first order ships.