Chapter 61 covers knitted or crocheted apparel and clothing accessories, including men's or women's garments made by knitting or crocheting (such as coats, suits, shirts, T-shirts, vests, underwear, etc.), but excludes knitted or crocheted brassieres, girdles, corsets, suspenders, garters, etc. (classified under Chapter 62 or Chapter 63). Garments of this chapter generally feature elasticity, comfort, and a close fit, and may be made from natural fibers, man-made fibers, or blends. Heading 6105 specifically covers men's shirts made by knitting or crocheting, including T-shirts, singlets, vests, and similar garments. However, note that 6105 is limited to men's (including boys') garments; women's shirts are classified under 6106. Garments under this heading are typically pullover style, collarless, buttonless, or partially open-fronted, unlike formal shirts (collared, fully open-fronted). Materials may be cotton, man-made fibers, wool, etc. Code 610520 has 6 digits: the first 2 digits '61' indicate Chapter 61 (knitted or crocheted apparel and clothing accessories); digits 3-4 '05' indicate heading 6105 (men's shirts, knitted or crocheted); digits 5-6 '20' indicate subheading 610520, i.e., men's knitted shirts 'of man-made fibers'. Therefore, the full meaning of this code is: men's T-shirts, singlets, and other shirts, of man-made fibers, knitted or crocheted. If of cotton, classified under 610510; if of other textile materials, under 610590. This product is a men's knitted T-shirt of man-made fibers. Since the material is man-made fiber (fibers of Chapter 54 or Chapter 55), the construction is knitted, and it is for men, it meets the description of heading 6105, and is therefore classified under 610520. Why not under 6109 (T-shirts, singlets, and other vests)? Note: 6109 covers T-shirts, singlets, and other vests, but 6109 does not distinguish between men's and women's, and includes all materials; whereas 6105 covers men's shirts, including T-shirts. However, according to HS notes, T-shirts of 6105 generally refer to collared, open-fronted, or shirt-like styles, while T-shirts of 6109 are collarless, buttonless pullovers. If it is a collarless pullover T-shirt, it should be classified under 6109; if it is a collared or open-fronted men's man-made fiber knitted shirt, it is classified under 610520.
Chapter
Chapter 61 covers knitted or crocheted apparel and clothing accessories, including men's or women's garments made by knitting or crocheting (such as coats, suits, shirts, T-shirts, vests, underwear, etc.), but excludes knitted or crocheted brassieres, girdles, corsets, suspenders, garters, etc. (classified under Chapter 62 or Chapter 63). Garments of this chapter generally feature elasticity, comfort, and a close fit, and may be made from natural fibers, man-made fibers, or blends.
Heading
Heading 6105 specifically covers men's shirts made by knitting or crocheting, including T-shirts, singlets, vests, and similar garments. However, note that 6105 is limited to men's (including boys') garments; women's shirts are classified under 6106. Garments under this heading are typically pullover style, collarless, buttonless, or partially open-fronted, unlike formal shirts (collared, fully open-fronted). Materials may be cotton, man-made fibers, wool, etc.
Digit Breakdown
Code 610520 has 6 digits: the first 2 digits '61' indicate Chapter 61 (knitted or crocheted apparel and clothing accessories); digits 3-4 '05' indicate heading 6105 (men's shirts, knitted or crocheted); digits 5-6 '20' indicate subheading 610520, i.e., men's knitted shirts 'of man-made fibers'. Therefore, the full meaning of this code is: men's T-shirts, singlets, and other shirts, of man-made fibers, knitted or crocheted. If of cotton, classified under 610510; if of other textile materials, under 610590.
Classification Basis
This product is a men's knitted T-shirt of man-made fibers. Since the material is man-made fiber (fibers of Chapter 54 or Chapter 55), the construction is knitted, and it is for men, it meets the description of heading 6105, and is therefore classified under 610520. Why not under 6109 (T-shirts, singlets, and other vests)? Note: 6109 covers T-shirts, singlets, and other vests, but 6109 does not distinguish between men's and women's, and includes all materials; whereas 6105 covers men's shirts, including T-shirts. However, according to HS notes, T-shirts of 6105 generally refer to collared, open-fronted, or shirt-like styles, while T-shirts of 6109 are collarless, buttonless pullovers. If it is a collarless pullover T-shirt, it should be classified under 6109; if it is a collared or open-fronted men's man-made fiber knitted shirt, it is classified under 610520.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared goods, which should be specific and clear, such as 'Men's Knitted T-Shirt of Man-Made Fibers'. Brand Type: Fill in the brand attribute, such as 'No Brand', 'Domestic Independent Brand', 'Foreign Brand (OEM Production)', etc. Export Preference Status: Fill in according to actual trade conditions, such as 'Export goods do not enjoy preferential tariffs in the final destination country', 'Enjoy preferential tariffs', etc. Material: Specify fiber composition and content in detail, such as '100% Polyester', '65% Polyester 35% Cotton'. Weaving Method: Indicate 'knitted' or 'crocheted', and distinguish specific processes such as 'single knit', 'double knit'. Style: Describe the garment style, such as 'pullover', 'open-fronted', 'collared', 'collarless', etc. Gender: Indicate 'men's' or 'boys'', as 6105 is limited to men's. Brand Name: If there is a brand, fill in the brand name (e.g., 'NIKE'); if no brand, fill in 'None'. Customs declaration example:
Product Name: Men's Knitted T-Shirt of Man-Made Fibers
Brand Type: Foreign Brand (OEM Production)
Export Preference Status: Export goods do not enjoy preferential tariffs in the final destination country
Material: 100% Polyester
Weaving Method: Knitted (Single Knit)
Style: Pullover, Collarless
Gender: Men's
Brand Name: NIKE
Specification/Model: XXL
HS Code: 6105200090 Mistakenly classifying collarless pullover T-shirts under 610520, when they should actually be classified under 6109 (T-shirts, singlets). Material description not specific, writing only 'man-made fiber' without specifying type and proportion, leading to classification disputes. Ignoring the gender element; women's man-made fiber knitted T-shirts should be classified under 6106 or 6109, not 6105.
Product Name
The Chinese and foreign language names of the declared goods, which should be specific and clear, such as 'Men's Knitted T-Shirt of Man-Made Fibers'.
⚠️ Writing only 'T-shirt' without specifying material and men's style, or mistakenly writing 'shirt'.
Brand Type
Fill in the brand attribute, such as 'No Brand', 'Domestic Independent Brand', 'Foreign Brand (OEM Production)', etc.
⚠️ Omitting or incorrectly filling in as 'Other'.
Export Preference Status
Fill in according to actual trade conditions, such as 'Export goods do not enjoy preferential tariffs in the final destination country', 'Enjoy preferential tariffs', etc.
⚠️ Ignoring this element, resulting in incorrect tariff treatment.
Material
Specify fiber composition and content in detail, such as '100% Polyester', '65% Polyester 35% Cotton'.
⚠️ Writing only 'man-made fiber' without specifying the specific type and proportion.
Weaving Method
Indicate 'knitted' or 'crocheted', and distinguish specific processes such as 'single knit', 'double knit'.
⚠️ Mistakenly writing 'woven' or 'machine woven'.
Style
Describe the garment style, such as 'pullover', 'open-fronted', 'collared', 'collarless', etc.
⚠️ Failing to distinguish between pullover and open-fronted, affecting classification.
Gender
Indicate 'men's' or 'boys'', as 6105 is limited to men's.
⚠️ Omitting or mistakenly filling in as 'women's'.
Brand Name
If there is a brand, fill in the brand name (e.g., 'NIKE'); if no brand, fill in 'None'.
⚠️ Confusing with brand type, or omitting.
Example： Customs declaration example:
Product Name: Men's Knitted T-Shirt of Man-Made Fibers
Brand Type: Foreign Brand (OEM Production)
Export Preference Status: Export goods do not enjoy preferential tariffs in the final destination country
Material: 100% Polyester
Weaving Method: Knitted (Single Knit)
Style: Pullover, Collarless
Gender: Men's
Brand Name: NIKE
Specification/Model: XXL
HS Code: 6105200090
Common Mistakes：
Mistakenly classifying collarless pullover T-shirts under 610520, when they should actually be classified under 6109 (T-shirts, singlets).
Material description not specific, writing only 'man-made fiber' without specifying type and proportion, leading to classification disputes.
Ignoring the gender element; women's man-made fiber knitted T-shirts should be classified under 6106 or 6109, not 6105.
🎯 Classification Logic
Core classification criteria: 1) The weaving method must be knitting or crocheting; 2) Gender is men's (including boys'); 3) Material is man-made fiber (i.e., chemical fibers, including synthetic fibers and artificial fibers); 4) Style is shirt-type, including T-shirts, singlets, etc., but note the difference from 6109: T-shirts of 6105 generally refer to collared, open-fronted, or shirt-like styles, while T-shirts of 6109 are collarless, buttonless pullovers. If it is a collarless pullover, even if men's man-made fiber knitted, it should be classified under 6109. 610510 Men's or boys' shirts, knitted or crocheted, of cotton: Material is cotton, whereas 610520 is of man-made fibers. Classification should be determined based on fiber composition; blends are classified according to the predominant material by weight. 610590 Men's or boys' shirts, knitted or crocheted, of other textile materials: Material is textile materials other than cotton or man-made fibers, such as wool, silk, etc. 610910 T-shirts, singlets and other vests, knitted or crocheted, of cotton: No gender distinction, and style is collarless pullover. If it is a men's man-made fiber collarless pullover T-shirt, it should be classified under 610990, not 610520. 610990 T-shirts, singlets and other vests, knitted or crocheted, of other textile materials: Material is other textile materials, and style is collarless pullover. Man-made fiber collarless pullover T-shirts are classified under this code. 610610 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted, of cotton: Gender is women's, whereas 6105 is men's. Women's man-made fiber knitted shirts should be classified under 610620. Is it indeed knitted or crocheted? Is it for men (including boys)? Is the material man-made fiber? Is the style shirt-type (collared or open-fronted)? Is it distinguished from 6109 (collarless pullover T-shirts)?
Basis
Core classification criteria: 1) The weaving method must be knitting or crocheting; 2) Gender is men's (including boys'); 3) Material is man-made fiber (i.e., chemical fibers, including synthetic fibers and artificial fibers); 4) Style is shirt-type, including T-shirts, singlets, etc., but note the difference from 6109: T-shirts of 6105 generally refer to collared, open-fronted, or shirt-like styles, while T-shirts of 6109 are collarless, buttonless pullovers. If it is a collarless pullover, even if men's man-made fiber knitted, it should be classified under 6109.
Confused Codes：
610510 - Men's or boys' shirts, knitted or crocheted, of cotton
Material is cotton, whereas 610520 is of man-made fibers. Classification should be determined based on fiber composition; blends are classified according to the predominant material by weight.
610590 - Men's or boys' shirts, knitted or crocheted, of other textile materials
Material is textile materials other than cotton or man-made fibers, such as wool, silk, etc.
610910 - T-shirts, singlets and other vests, knitted or crocheted, of cotton
No gender distinction, and style is collarless pullover. If it is a men's man-made fiber collarless pullover T-shirt, it should be classified under 610990, not 610520.
610990 - T-shirts, singlets and other vests, knitted or crocheted, of other textile materials
Material is other textile materials, and style is collarless pullover. Man-made fiber collarless pullover T-shirts are classified under this code.
610610 - Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted, of cotton
Gender is women's, whereas 6105 is men's. Women's man-made fiber knitted shirts should be classified under 610620.
Self-Check：
✓ Is it indeed knitted or crocheted?
✓ Is it for men (including boys)?
✓ Is the material man-made fiber?
✓ Is the style shirt-type (collared or open-fronted)?
✓ Is it distinguished from 6109 (collarless pullover T-shirts)?
❓ FAQ
How to check the tariff rate for HS Code 610520? You can check the import MFN rate, general rate, VAT rate, and export rebate rate by entering code 610520 on the official website of the General Administration of Customs of China, the International Trade Single Window, or professional HS code query platforms. Note that tariff rates are subject to policy adjustments; it is recommended to refer to the latest official publications. What is the difference in classification between men's knitted T-shirts of man-made fibers and men's knitted T-shirts of cotton? The main difference lies in the material: man-made fibers are classified under 610520, cotton under 610510. For blends, classification is based on the predominant fiber by weight (usually the fiber with the largest weight percentage). For example, a men's knitted shirt of 65% polyester and 35% cotton should be classified under 610520. Should collarless pullover T-shirts be classified under 610520 or 610990? Collarless pullover T-shirts are generally classified under 6109 (T-shirts, singlets and other vests), not 6105. T-shirts of 6105 generally refer to collared, open-fronted, or shirt-like styles. Therefore, men's man-made fiber collarless pullover T-shirts should be classified under 610990. Can women's man-made fiber knitted T-shirts be classified under 610520? No. 6105 is limited to men's (including boys'). Women's man-made fiber knitted T-shirts should be classified under 6106 (women's shirts) or 6109 (T-shirts), depending on the style. If it is a women's collared open-fronted shirt, classify under 610620; if it is a collarless pullover T-shirt, classify under 610990. How to fill in 'Brand Type' in the declaration elements? Brand types include: No Brand, Domestic Independent Brand, Domestic Acquired Brand, Foreign Brand (OEM Production), Foreign Brand (Other). Select according to actual trade conditions; for OEM production, select 'Foreign Brand (OEM Production)'. Is there a difference in classification between knitting and crocheting? In the HS code, knitting and crocheting are generally classified under the same chapter (Chapter 61), but specific subheadings may differ. 6105 explicitly includes both knitting and crocheting, so there is no difference under 610520. However, note that certain special processes such as lace, mesh, etc., may affect classification. If a T-shirt contains multiple fibers, how to determine classification? According to the General Rules for HS classification, blended garments are classified according to the fiber with the largest weight percentage. For example, 55% polyester and 45% cotton is classified as man-made fiber under 610520. If the predominant material cannot be determined, refer to customs advance classification decisions. Is HS Code 610520 universally applicable when exporting to different countries? The first 6 digits of the HS code are universally used internationally, but countries may subdivide the latter digits. For example, the US HTS code is 6105.20.20, and the EU code is 6105.20.00. When exporting, you need to provide the corresponding local code according to the destination country's customs requirements.
Q: How to check the tariff rate for HS Code 610520?
A: You can check the import MFN rate, general rate, VAT rate, and export rebate rate by entering code 610520 on the official website of the General Administration of Customs of China, the International Trade Single Window, or professional HS code query platforms. Note that tariff rates are subject to policy adjustments; it is recommended to refer to the latest official publications.
Q: What is the difference in classification between men's knitted T-shirts of man-made fibers and men's knitted T-shirts of cotton?
A: The main difference lies in the material: man-made fibers are classified under 610520, cotton under 610510. For blends, classification is based on the predominant fiber by weight (usually the fiber with the largest weight percentage). For example, a men's knitted shirt of 65% polyester and 35% cotton should be classified under 610520.
Q: Should collarless pullover T-shirts be classified under 610520 or 610990?
A: Collarless pullover T-shirts are generally classified under 6109 (T-shirts, singlets and other vests), not 6105. T-shirts of 6105 generally refer to collared, open-fronted, or shirt-like styles. Therefore, men's man-made fiber collarless pullover T-shirts should be classified under 610990.
Q: Can women's man-made fiber knitted T-shirts be classified under 610520?
A: No. 6105 is limited to men's (including boys'). Women's man-made fiber knitted T-shirts should be classified under 6106 (women's shirts) or 6109 (T-shirts), depending on the style. If it is a women's collared open-fronted shirt, classify under 610620; if it is a collarless pullover T-shirt, classify under 610990.
Q: How to fill in 'Brand Type' in the declaration elements?
A: Brand types include: No Brand, Domestic Independent Brand, Domestic Acquired Brand, Foreign Brand (OEM Production), Foreign Brand (Other). Select according to actual trade conditions; for OEM production, select 'Foreign Brand (OEM Production)'.
Q: Is there a difference in classification between knitting and crocheting?
A: In the HS code, knitting and crocheting are generally classified under the same chapter (Chapter 61), but specific subheadings may differ. 6105 explicitly includes both knitting and crocheting, so there is no difference under 610520. However, note that certain special processes such as lace, mesh, etc., may affect classification.
Q: If a T-shirt contains multiple fibers, how to determine classification?
A: According to the General Rules for HS classification, blended garments are classified according to the fiber with the largest weight percentage. For example, 55% polyester and 45% cotton is classified as man-made fiber under 610520. If the predominant material cannot be determined, refer to customs advance classification decisions.
Q: Is HS Code 610520 universally applicable when exporting to different countries?
A: The first 6 digits of the HS code are universally used internationally, but countries may subdivide the latter digits. For example, the US HTS code is 6105.20.20, and the EU code is 6105.20.00. When exporting, you need to provide the corresponding local code according to the destination country's customs requirements.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.