Chapter 61 covers knitted or crocheted apparel and clothing accessories, including knitted T-shirts, pullovers, cardigans, trousers, skirts, etc. Goods in this chapter must be made by knitting or crocheting, not woven. Within the chapter, they are further divided by garment type, gender, and material. Knitted T-shirts are a common category, but care must be taken to distinguish them from woven T-shirts (Chapter 62). This chapter also includes knitted gloves, socks, and other accessories, but heading 6105 specifically covers only T-shirts. Heading 6105 specifically covers knitted or crocheted T-shirts, singlets, and other vests. T-shirts generally refer to lightweight knitted tops with or without sleeves and a simple neckline, often worn as underwear or outerwear. Under this heading, they are further divided by material: 610510 is of cotton, 610520 is of man-made fibers, and 610590 is of other textile materials (such as wool, silk, linen, etc.). Note that styles with hoods, zippers, or excessive thickness may be classified under other headings. Code 610590 has 6 digits. The first 2 digits "61" represent Chapter 61 (knitted or crocheted apparel). Digits 3-4 "05" represent heading 6105 (knitted T-shirts, singlets, and other vests). Digits 5-6 "90" represent subheading 610590, i.e., "of other textile materials." Under 6105, 10 is of cotton, 20 is of man-made fibers, and 90 is of other textile materials (such as wool, fine animal hair, silk, linen, etc.). Therefore, 610590 refers to knitted T-shirts that are neither cotton nor man-made fibers. The goods are knitted T-shirts, but the material is neither cotton nor man-made fibers, so they are classified under 610590 rather than 610510 or 610520. If they were woven T-shirts, they should be classified under Chapter 62. If they are knitted but have non-T-shirt features such as hoods or zippers, they may be classified under 6110. If they are knitted vests but not T-shirt style, they may also be classified under 6109. Correct classification requires a comprehensive judgment based on material, manufacturing process, and style.
Chapter
Chapter 61 covers knitted or crocheted apparel and clothing accessories, including knitted T-shirts, pullovers, cardigans, trousers, skirts, etc. Goods in this chapter must be made by knitting or crocheting, not woven. Within the chapter, they are further divided by garment type, gender, and material. Knitted T-shirts are a common category, but care must be taken to distinguish them from woven T-shirts (Chapter 62). This chapter also includes knitted gloves, socks, and other accessories, but heading 6105 specifically covers only T-shirts.
Heading
Heading 6105 specifically covers knitted or crocheted T-shirts, singlets, and other vests. T-shirts generally refer to lightweight knitted tops with or without sleeves and a simple neckline, often worn as underwear or outerwear. Under this heading, they are further divided by material: 610510 is of cotton, 610520 is of man-made fibers, and 610590 is of other textile materials (such as wool, silk, linen, etc.). Note that styles with hoods, zippers, or excessive thickness may be classified under other headings.
Digit Breakdown
Code 610590 has 6 digits. The first 2 digits "61" represent Chapter 61 (knitted or crocheted apparel). Digits 3-4 "05" represent heading 6105 (knitted T-shirts, singlets, and other vests). Digits 5-6 "90" represent subheading 610590, i.e., "of other textile materials." Under 6105, 10 is of cotton, 20 is of man-made fibers, and 90 is of other textile materials (such as wool, fine animal hair, silk, linen, etc.). Therefore, 610590 refers to knitted T-shirts that are neither cotton nor man-made fibers.
Classification Basis
The goods are knitted T-shirts, but the material is neither cotton nor man-made fibers, so they are classified under 610590 rather than 610510 or 610520. If they were woven T-shirts, they should be classified under Chapter 62. If they are knitted but have non-T-shirt features such as hoods or zippers, they may be classified under 6110. If they are knitted vests but not T-shirt style, they may also be classified under 6109. Correct classification requires a comprehensive judgment based on material, manufacturing process, and style.
📝 Declaration Elements
Product Name: The Chinese and foreign-language names of the declared goods should be specific, such as "knitted T-shirt," and avoid vague terms like "apparel." Material: Provide a detailed description of the textile material composition and proportions, such as "100% wool" or "55% linen 45% viscose." Weaving Method: Indicate "knitted" or "crocheted," which is key to classification under Chapter 61. Style: Describe whether it is a T-shirt style, such as crew neck, short sleeves, collarless, etc. Brand: If there is a brand, declare the brand name (Chinese or foreign language); if no brand, fill in "None." Item Number: The manufacturer's or exporter's product number for identification. Gender: Indicate men's, women's, or unisex, which affects subheading breakdown. Packaging Specifications: Such as "each piece individually packaged" or "50 pieces per carton," which affects inspection and statistics. Product Name: Knitted T-shirt; Material: 100% wool; Weaving Method: Knitted; Style: Crew neck short sleeves; Brand: None; Item Number: TS2024; Gender: Men's; Packaging Specifications: Each piece individually packaged. Mistakenly classifying synthetic blends (such as polyester-cotton) under 610590, when they should actually be classified under 610520. Confusing knitted T-shirts with knitted pullovers, the latter being classified under 6110. Ignoring material composition proportions, leading to incorrect subheading classification.
Product Name
The Chinese and foreign-language names of the declared goods should be specific, such as "knitted T-shirt," and avoid vague terms like "apparel."
⚠️ Writing only "T-shirt" without indicating knitted, or mistakenly writing "pullover."
Material
Provide a detailed description of the textile material composition and proportions, such as "100% wool" or "55% linen 45% viscose."
⚠️ Writing only "other textile materials" without listing the specific composition.
Weaving Method
Indicate "knitted" or "crocheted," which is key to classification under Chapter 61.
⚠️ Mistakenly writing "woven," leading to incorrect classification under Chapter 62.
Style
Describe whether it is a T-shirt style, such as crew neck, short sleeves, collarless, etc.
⚠️ Declaring hooded or zippered styles as T-shirts.
Brand
If there is a brand, declare the brand name (Chinese or foreign language); if no brand, fill in "None."
⚠️ Omitting the brand or misspelling it.
Item Number
The manufacturer's or exporter's product number for identification.
⚠️ Confusing it with the brand or leaving it blank.
Gender
Indicate men's, women's, or unisex, which affects subheading breakdown.
⚠️ Failing to indicate gender, leading to classification disputes.
Packaging Specifications
Such as "each piece individually packaged" or "50 pieces per carton," which affects inspection and statistics.
Mistakenly classifying synthetic blends (such as polyester-cotton) under 610590, when they should actually be classified under 610520.
Confusing knitted T-shirts with knitted pullovers, the latter being classified under 6110.
Ignoring material composition proportions, leading to incorrect subheading classification.
🎯 Classification Logic
Core basis for classification: 1) The weaving method must be knitted or crocheted; 2) The style is a T-shirt, singlet, or vest; 3) The material is neither cotton nor man-made fibers. If the material is cotton, classify under 610510; if man-made fibers, classify under 610520; if other textile materials (such as wool, silk, linen), classify under 610590. Attention must also be paid to the difference between T-shirts and pullovers or vests, and whether special accessories are present. 610510 Cotton knitted T-shirts: The material is cotton, whereas 610590 is neither cotton nor man-made fibers. If cotton is the main component in a cotton blend, it is still classified under 610510. 610520 Knitted T-shirts of man-made fibers: The material is man-made fibers (such as polyester, nylon), whereas 610590 is other textile materials. 611020 Cotton knitted pullovers: The style is a pullover (such as hooded or zippered), not a T-shirt. T-shirts generally have no hood or zipper. 610910 Cotton knitted T-shirts, etc.: This code is from an old version or a specific classification; in practice 610910 is cotton T-shirts, similar to 610510, and should be confirmed according to the latest tariff schedule. 620590 Woven T-shirts of other textile materials: The weaving method is woven, classified under Chapter 62, whereas 610590 is knitted. Is it confirmed to be knitted or crocheted? Does it belong to T-shirt, singlet, or vest style? Is the material neither cotton nor man-made fibers? Does it have non-T-shirt features such as hoods or zippers? Has the complete material composition been provided?
Basis
Core basis for classification: 1) The weaving method must be knitted or crocheted; 2) The style is a T-shirt, singlet, or vest; 3) The material is neither cotton nor man-made fibers. If the material is cotton, classify under 610510; if man-made fibers, classify under 610520; if other textile materials (such as wool, silk, linen), classify under 610590. Attention must also be paid to the difference between T-shirts and pullovers or vests, and whether special accessories are present.
Confused Codes：
610510 - Cotton knitted T-shirts
The material is cotton, whereas 610590 is neither cotton nor man-made fibers. If cotton is the main component in a cotton blend, it is still classified under 610510.
610520 - Knitted T-shirts of man-made fibers
The material is man-made fibers (such as polyester, nylon), whereas 610590 is other textile materials.
611020 - Cotton knitted pullovers
The style is a pullover (such as hooded or zippered), not a T-shirt. T-shirts generally have no hood or zipper.
610910 - Cotton knitted T-shirts, etc.
This code is from an old version or a specific classification; in practice 610910 is cotton T-shirts, similar to 610510, and should be confirmed according to the latest tariff schedule.
620590 - Woven T-shirts of other textile materials
The weaving method is woven, classified under Chapter 62, whereas 610590 is knitted.
Self-Check：
✓ Is it confirmed to be knitted or crocheted?
✓ Does it belong to T-shirt, singlet, or vest style?
✓ Is the material neither cotton nor man-made fibers?
✓ Does it have non-T-shirt features such as hoods or zippers?
✓ Has the complete material composition been provided?
❓ FAQ
How can one determine whether a knitted top is a T-shirt or a pullover? T-shirts generally have a crew neck or V-neck, no hood, no zipper, and simple sleeve styles; pullovers may have hoods, zippers, or be thicker, and are classified under 6110. If the style is ambiguous, it is recommended to refer to customs classification decisions or advance rulings. What specifically does "other textile materials" under 610590 include? It includes wool, fine animal hair, silk, linen, viscose, etc., but excludes cotton and man-made fibers (such as polyester and nylon). For blends, classify according to the main component. Does the HS code for knitted T-shirts change depending on gender? No, heading 6105 is not subdivided by gender, but gender must be indicated at declaration for customs statistics and inspection. If a T-shirt contains a small amount of elastane, does it affect classification? If elastane is a man-made fiber and the main component, classify under 610520; if it is a small amount (such as 5%), it is usually classified according to the main material. It is recommended to provide accurate composition proportions. What is the export tax rebate rate for 610590? The rebate rate changes with policy adjustments; please consult the latest export tax rebate rate database or contact the local customs. It usually must be determined in conjunction with the commodity code and trade mode. What declaration elements are required for imported knitted T-shirts? Product name, material, weaving method, style, brand, item number, gender, packaging specifications, etc. are required. Specific requirements are subject to customs; it is recommended to declare through the "Single Window." How can one check the regulatory conditions for 610590? You can check regulatory condition codes such as A/B through the General Administration of Customs website or the "Customs Import and Export Tariff of China," or use advance classification services for confirmation. If a T-shirt is knitted but has embroidery, does it affect classification? Embroidery as decoration usually does not affect classification, and it is still classified as a knitted T-shirt. However, if the embroidery constitutes the essential character, other headings may need to be considered.
Q: How can one determine whether a knitted top is a T-shirt or a pullover?
A: T-shirts generally have a crew neck or V-neck, no hood, no zipper, and simple sleeve styles; pullovers may have hoods, zippers, or be thicker, and are classified under 6110. If the style is ambiguous, it is recommended to refer to customs classification decisions or advance rulings.
Q: What specifically does "other textile materials" under 610590 include?
A: It includes wool, fine animal hair, silk, linen, viscose, etc., but excludes cotton and man-made fibers (such as polyester and nylon). For blends, classify according to the main component.
Q: Does the HS code for knitted T-shirts change depending on gender?
A: No, heading 6105 is not subdivided by gender, but gender must be indicated at declaration for customs statistics and inspection.
Q: If a T-shirt contains a small amount of elastane, does it affect classification?
A: If elastane is a man-made fiber and the main component, classify under 610520; if it is a small amount (such as 5%), it is usually classified according to the main material. It is recommended to provide accurate composition proportions.
Q: What is the export tax rebate rate for 610590?
A: The rebate rate changes with policy adjustments; please consult the latest export tax rebate rate database or contact the local customs. It usually must be determined in conjunction with the commodity code and trade mode.
Q: What declaration elements are required for imported knitted T-shirts?
A: Product name, material, weaving method, style, brand, item number, gender, packaging specifications, etc. are required. Specific requirements are subject to customs; it is recommended to declare through the "Single Window."
Q: How can one check the regulatory conditions for 610590?
A: You can check regulatory condition codes such as A/B through the General Administration of Customs website or the "Customs Import and Export Tariff of China," or use advance classification services for confirmation.
Q: If a T-shirt is knitted but has embroidery, does it affect classification?
A: Embroidery as decoration usually does not affect classification, and it is still classified as a knitted T-shirt. However, if the embroidery constitutes the essential character, other headings may need to be considered.
⚠️ 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.