HS Code for Tank Tops: Classification Guide for Importers

If you import knitted tank tops, the hs code for tank tops is the line your customs entry and duty calculation depend on. The Harmonized System 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 explains the indicative heading, the features that keep a garment inside it or push it out, and how the full national code is built in the United States, the European Union and the United Kingdom.

Quick answer: indicative heading 6109

Knitted or crocheted tank tops point indicatively to heading 6109. The United States Harmonized Tariff Schedule gives the heading text as "T-shirts, singlets, tank tops and similar garments, knitted or crocheted."² A 2025 U.S. Customs and Border Protection (CBP) ruling restates the same heading wording when it classifies a garment under subheading 6109.90, and it notes that a ruling applies only to the specific facts and merchandise description in the request.³ Treat 6109 as the starting point for a standard knitted tank top, then work through the fibre subheading and the national lines before you file.

Two six-digit subheadings carry the heading: 6109.10 for cotton and 6109.90 for other textile materials.² A woven tank top is not in this heading at all, because the heading text is limited to garments that are knitted or crocheted.² Confirm the full national code before the first shipment.

How HS codes are structured

The Harmonised System is a classification system of approximately 5,000 six-digit product categories organised in a hierarchical structure by sections, chapters at two digits, headings at four digits and sub-headings at six digits.⁴ Countries subdivide the six-digit categories into regional or national subheadings for greater specificity, and the current version is HS 2022.⁴

The diagram below summarises the levels.

If you are new to the system, read the HS code explainer first, then how to classify your product.

Factors that decide the code for tank tops

Classification follows the wording of the headings and the chapter notes, not the product name on a retail listing.

Knitted or crocheted construction. Heading 6109 covers only knitted or crocheted garments.² The European Commission guidance on classifying textiles puts the same boundary in practical terms: a sleeveless garment that is not a shirt may fall under heading codes 6109, 6110, 6114 or 6211 as appropriate, depending on its construction and character.⁵ A woven sleeveless top therefore needs its own test against the woven headings of Chapter 62, including heading 6211.

Fibre content. Under heading 6109 the six-digit split is by fibre alone: .10 for cotton and .90 for other textile materials.² For a garment of two or more textile materials, the textile section notes treat the goods as consisting wholly of the one textile material that predominates by weight over any other single textile material, and when no material predominates, the material covered by the heading that occurs last in numerical order among those that equally merit consideration.⁶ Record the fibre percentages by weight on the specification sheet, because the subheading cannot be settled without them.

The singlet and vest description. For heading 6109, the terms singlets and other vests include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps, and these garments are intended to cover the upper part of the body.^{6 5} A fashion tank top with wide straps can therefore still sit in 6109, provided it keeps the other features of the heading.

Features that push a garment out of 6109. Chapter 61 note 5 states that heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.⁶ The EU textiles guidance adds two more boundaries: a garment with a partial front opening at the neckline is excluded and is usually classified under heading codes 6105 or 6106, and a long garment that extends significantly below the waist and does not need another garment on the lower body must be classified as a dress.⁵ The same guidance notes that heading 6109 does not cover garments with hoods.⁵ A hooded sleeveless top, a drawstring-hem tank or a long tank dress is therefore not a 6109 garment.

Wearer group. At heading level there is no split by wearer: the EU guidance notes that there is no distinction between men's and women's T-shirts, and all are classified under heading code 6109.⁵ Wearer group matters further down the national lines instead, where US statistical suffixes separate men's and boys' tank tops and singlets from women's and girls' tank tops.²

In practice. Take a sleeveless, collarless knitted top with shoulder straps, a hemmed bottom and no tightening at the hem, made of cotton that predominates by weight. The construction places it in Chapter 61, the garment type in heading 6109, and the fibre on subheading 6109.10. Add a drawstring at the bottom, and Chapter 61 note 5 removes it from the heading.⁶

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

United States: HTS, ten digits. The cotton line runs to 6109.10.00, and its statistical suffixes name tank tops directly: under men's or boys', .18 for men's, .23 for boys' and .27 for other, grouped as tank tops and other singlets, and under women's or girls', .60 for women's, .65 for girls' and .70 for other, grouped as tank tops.² The other-materials line splits first at 6109.90.10 for man-made fibres, where the tank tops and singlets suffixes include .13 and .25 for men's and boys' and .65 and .70 for women's and girls'.²

European Union: CN at eight digits, TARIC for measures. The Combined Nomenclature of the European Union uses eight-digit codes, comprising the HS codes with further EU subdivisions.⁴ The first six digits are the same 6109.10 or 6109.90 that apply worldwide, and the EU adds its own final digits. Check the full line and its measures in TARIC or Access2Markets for the entry date and for origin Bangladesh, because preferential treatment depends on origin rules and proof of origin.

United Kingdom: commodity code. The UK Trade Tariff works with ten-digit commodity codes, and its Chapter 61 notes carry the heading 6109 rules set out above, including the exclusion for garments tightened at the bottom and the definition of singlets and other vests.⁶ Confirm the full code and its measures in the UK Trade Tariff for the import date, rather than reusing a US or EU code. Other destinations, including the UAE, share the first six digits and set their own lines after them.⁴

How to confirm the code officially

Use this sequence for each style.

1. Write a precise description: construction, fibre percentages by weight, collar and strap design, any front opening, hem finish, any drawstring or ribbed waistband, length, and wearer group.

2. Start from the official tariff for the destination: the USITC HTS, TARIC or the UK Trade Tariff. 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 U.S. International Trade Commission 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 needs a separate application for each type of product and a detailed description.⁸ In the United Kingdom, a legally binding decision is generally valid for 3 years, through an Advance Tariff Ruling.⁹ In the United States, request a binding ruling from U.S. Customs and Border Protection when no CROSS ruling covers the merchandise.⁷

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

Common classification mistakes

Filing a woven tank top under 6109. The heading covers knitted or crocheted garments only.² A woven sleeveless top belongs in Chapter 62.⁵

Ignoring the hem. A drawstring, ribbed waistband or other means of tightening at the bottom takes a garment out of heading 6109 under Chapter 61 note 5.⁶ Check the hem on the sample.

Treating every sleeveless top as a tank top. A partial front opening at the neckline moves a garment toward headings 6105 or 6106, a man's sleeveless garment may fall under 6114, and a long garment worn as a dress is classified as a dress.⁵

Guessing the fibre line on a blend. Mixed-fibre goods are classified by the material that predominates by weight, with a set tie-break rule when no material predominates.⁶

Copying a code from another country. A six-digit match does not mean the national code matches. US suffixes split tank tops by wearer group,² while the EU builds an eight-digit line.⁴

Relying on a ruling for a different garment. A CBP ruling applies only to the specific factual situation and merchandise description identified in the ruling request.³ Use rulings as guidance, and seek your own decision for a borderline style.

Related duties and documents

The code decides which duty line and measures customs applies, but this guide states no duty rate. Rates and preferences depend on destination, origin, tariff edition and entry date, and they change. CBP itself notes, in its rulings, that duty rates are provided for convenience and are subject to change.³ Read the rate beside the confirmed code in the official tariff for your entry date, check whether preferential treatment for Bangladesh is available on that line and what proof of origin it requires, and keep the same code on the commercial invoice, packing list and any origin declaration.

FAQs

What is the HS code for tank tops?

Knitted or crocheted tank tops point to heading 6109, T-shirts, singlets, tank tops and similar garments, knitted or crocheted.² The six-digit subheading follows fibre: 6109.10 for cotton and 6109.90 for other textile materials.² The full code then runs to eight digits in the EU and ten in the US and UK, so confirm the national line before use.

Is the HS code the same in every country?

Only the first six digits are harmonized. Beyond six digits, each country sets its own lines: the EU Combined Nomenclature uses eight digits,⁴ and the US HTS and the UK commodity code run to ten digits.^{2 6}

How do I confirm the correct code?

Describe the garment precisely, look the code up in the destination tariff, and read the heading text and chapter notes. Check published rulings, 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,⁹ or a binding ruling from CBP.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 come from the wrong line. GOV.UK notes that a binding decision helps calculate customs duties, licensing requirements, quotas and other restrictions in advance.⁹

Next steps on Exportain

Read how to import tank tops from Bangladesh for the ordering and shipping steps around classification, and use the tank tops quality control checklist to check construction, straps and hem finish against the description you classified. The find suppliers in Bangladesh guide explains how to shortlist suppliers for the style.