Chapter 61 covers knitted or crocheted apparel and clothing accessories, including various types of knitted outerwear, underwear, sportswear, hosiery, gloves, etc. It is distinguished from Chapter 62 non-knitted apparel; goods in this chapter must be formed by knitting or crocheting, not weaving. Heading 6109 specifically covers knitted or crocheted T-shirts, singlets and other vests, including crew neck, V-neck, collared and other styles, but excludes garments with thermal lining or padding, and also excludes shirts (6105/6106) and sweatshirts (6110). The first 2 digits 61 represent Chapter 61 knitted apparel; digits 3-4, 09, represent heading 6109, namely T-shirts, singlets and other vests; digits 5-6, 10, represent subheading 6109.10, specifically of cotton. Therefore 610910 means cotton knitted T-shirts, made entirely of cotton or cotton blends (usually with cotton content >= 50%). The product is a knitted cotton T-shirt, conforming to the description of heading 6109, and the material is cotton, so it is classified under 610910. If it were of man-made fibers, it should be classified under 610990; if woven, it should be classified under Chapter 62 (such as 6205); if it were a hooded sweatshirt, it should be classified under 6110.
Chapter
Chapter 61 covers knitted or crocheted apparel and clothing accessories, including various types of knitted outerwear, underwear, sportswear, hosiery, gloves, etc. It is distinguished from Chapter 62 non-knitted apparel; goods in this chapter must be formed by knitting or crocheting, not weaving.
Heading
Heading 6109 specifically covers knitted or crocheted T-shirts, singlets and other vests, including crew neck, V-neck, collared and other styles, but excludes garments with thermal lining or padding, and also excludes shirts (6105/6106) and sweatshirts (6110).
Digit Breakdown
The first 2 digits 61 represent Chapter 61 knitted apparel; digits 3-4, 09, represent heading 6109, namely T-shirts, singlets and other vests; digits 5-6, 10, represent subheading 6109.10, specifically of cotton. Therefore 610910 means cotton knitted T-shirts, made entirely of cotton or cotton blends (usually with cotton content >= 50%).
Classification Basis
The product is a knitted cotton T-shirt, conforming to the description of heading 6109, and the material is cotton, so it is classified under 610910. If it were of man-made fibers, it should be classified under 610990; if woven, it should be classified under Chapter 62 (such as 6205); if it were a hooded sweatshirt, it should be classified under 6110.
📝 Declaration Elements
Product Name: The Chinese and foreign-language name of the declared goods, which should accurately reflect the product attributes, such as "cotton knitted T-shirt". Brand Type: Fill in the brand name; if there is no brand, fill in "unbranded"; it must be consistent with trademark registration information. Export Preference Status: Fill in according to the destination country's tariff preference arrangements, such as "enjoying agreement rate" or "not enjoying". Material Composition: Indicate the fabric composition and content, such as "100% cotton" or "60% cotton 40% polyester fiber". Weaving Method: Indicate "knitted" or "crocheted", strictly distinguishing it from woven. Style: Describe the collar type, sleeve length, etc., such as "crew neck short sleeve". Brand: Specific brand name; if no brand, fill in "none". Product name: cotton knitted T-shirt; Brand type: unbranded; Export preference status: not enjoying; Material composition: 100% cotton; Weaving method: knitted; Style: crew neck short sleeve; Brand: none. Mistakenly classifying cotton-blend T-shirts as man-made fiber; they must be classified according to the main component. Ignoring the difference between knitted and woven, resulting in incorrect classification under Chapter 62. Failing to declare the brand or brand type, affecting customs statistics and intellectual property protection.
Product Name
The Chinese and foreign-language name of the declared goods, which should accurately reflect the product attributes, such as "cotton knitted T-shirt".
⚠️ Writing only "T-shirt" without indicating knitted and cotton, or mistakenly writing it as "shirt".
Brand Type
Fill in the brand name; if there is no brand, fill in "unbranded"; it must be consistent with trademark registration information.
⚠️ Mistakenly filling in the trader's name as the brand, or omitting the brand and causing infringement risks.
Export Preference Status
Fill in according to the destination country's tariff preference arrangements, such as "enjoying agreement rate" or "not enjoying".
⚠️ Failing to verify the rules of origin under the free trade agreement and incorrectly declaring preference, resulting in rejection.
Material Composition
Indicate the fabric composition and content, such as "100% cotton" or "60% cotton 40% polyester fiber".
⚠️ Writing only "cotton" without indicating the percentage, or an incorrect blend ratio affecting classification.
Weaving Method
Indicate "knitted" or "crocheted", strictly distinguishing it from woven.
⚠️ Incorrectly reporting knitted as woven, leading to classification error under Chapter 62.
Style
Describe the collar type, sleeve length, etc., such as "crew neck short sleeve".
⚠️ Failing to distinguish men's or women's styles, or omitting special designs such as hooded.
Brand
Specific brand name; if no brand, fill in "none".
⚠️ Filling in something inconsistent with the trademark, or failing to provide authorization.
Example： Product name: cotton knitted T-shirt; Brand type: unbranded; Export preference status: not enjoying; Material composition: 100% cotton; Weaving method: knitted; Style: crew neck short sleeve; Brand: none.
Common Mistakes：
Mistakenly classifying cotton-blend T-shirts as man-made fiber; they must be classified according to the main component.
Ignoring the difference between knitted and woven, resulting in incorrect classification under Chapter 62.
Failing to declare the brand or brand type, affecting customs statistics and intellectual property protection.
🎯 Classification Logic
The core basis for classification is: 1) the weaving method must be knitted or crocheted; 2) the goods are T-shirts, singlets or vests, not shirts or sweatshirts; 3) the material is cotton, usually meaning cotton content >= 50% or classification according to the main component. Also refer to the description of 6109 in the Explanatory Notes to the Harmonized System. 610990 Knitted T-shirts of man-made fibers: The material is man-made fiber, such as polyester, nylon, etc., with cotton content below 50%. 610510 Knitted cotton shirts: Shirts have collars and front openings, while T-shirts are usually collarless or crew-necked, and shirts are classified under 6105. 611020 Knitted cotton sweatshirts: Sweatshirts usually have hoods, pockets or ribbed hems and are classified under 6110, while T-shirts do not have these features. 620520 Men's woven cotton shirts: Woven process, not knitted, and in shirt style, classified under Chapter 62. 610910 Knitted cotton T-shirts: Correct code; must ensure knitted, cotton, T-shirt style. Is it knitted or crocheted? Is it a T-shirt, singlet or vest? Is cotton the highest content? Is it collarless and without front opening? Is it without padding or thermal lining?
Basis
The core basis for classification is: 1) the weaving method must be knitted or crocheted; 2) the goods are T-shirts, singlets or vests, not shirts or sweatshirts; 3) the material is cotton, usually meaning cotton content >= 50% or classification according to the main component. Also refer to the description of 6109 in the Explanatory Notes to the Harmonized System.
Confused Codes：
610990 - Knitted T-shirts of man-made fibers
The material is man-made fiber, such as polyester, nylon, etc., with cotton content below 50%.
610510 - Knitted cotton shirts
Shirts have collars and front openings, while T-shirts are usually collarless or crew-necked, and shirts are classified under 6105.
611020 - Knitted cotton sweatshirts
Sweatshirts usually have hoods, pockets or ribbed hems and are classified under 6110, while T-shirts do not have these features.
620520 - Men's woven cotton shirts
Woven process, not knitted, and in shirt style, classified under Chapter 62.
610910 - Knitted cotton T-shirts
Correct code; must ensure knitted, cotton, T-shirt style.
Self-Check：
✓ Is it knitted or crocheted?
✓ Is it a T-shirt, singlet or vest?
✓ Is cotton the highest content?
✓ Is it collarless and without front opening?
✓ Is it without padding or thermal lining?
❓ FAQ
What is the difference in HS codes between cotton knitted T-shirts and cotton woven T-shirts? Cotton knitted T-shirts are classified under 610910, while cotton woven T-shirts should be classified under Chapter 62 (such as 6205 or 6206), because Chapter 61 only covers knitted or crocheted garments. When classifying, the weaving method must first be confirmed. How can you tell whether a T-shirt is knitted or woven? Knitted fabric is formed by interlooping yarns, is elastic, and its edges tend to curl; woven fabric is formed by interlacing warp and weft yarns, has a tight structure, and is not elastic. You can examine the fabric texture or ask the manufacturer. Under what code should cotton-blend T-shirts be declared? According to the General Rules for the Interpretation of the HS, classify according to the main component. If cotton content is the highest (>= 50%), classify under 610910; if man-made fiber content is the highest, classify under 610990. A composition test report must be provided. Under which code should hooded cotton knitted T-shirts be classified? Hooded ones are generally regarded as sweatshirts and should be classified under 611020 (knitted cotton sweatshirts), not 610910. This is because 6109 only covers T-shirts, singlets and vests, and does not include hooded styles. When declaring 610910, how should the brand type be filled in? If there is a brand, fill in the brand name (such as "Nike"); if there is no brand, fill in "unbranded". If it is OEM production, indicate the brand authorization status. Brand type affects customs intellectual property protection. For cotton knitted T-shirts exported to the EU, how can tariff preferences be checked? First confirm whether China and the EU have a free trade agreement. Currently there is no China-EU free trade agreement, so the MFN rate applies. You can check the EU TARIC database and enter 610910 to obtain the specific tariff rate. What are the differences in customs supervision conditions between 610910 and 610990? Supervision conditions are usually the same, but anti-dumping, quotas, etc. may differ by material. The latest Customs Import and Export Tariff and Ministry of Commerce announcements should be checked. Can 610910 be used for cross-border e-commerce retail export of cotton T-shirts? Yes, but it must comply with cross-border e-commerce declaration requirements, such as manifest declaration. Note the personal item value limits, and provide complete declaration elements to ensure accurate classification.
Q: What is the difference in HS codes between cotton knitted T-shirts and cotton woven T-shirts?
A: Cotton knitted T-shirts are classified under 610910, while cotton woven T-shirts should be classified under Chapter 62 (such as 6205 or 6206), because Chapter 61 only covers knitted or crocheted garments. When classifying, the weaving method must first be confirmed.
Q: How can you tell whether a T-shirt is knitted or woven?
A: Knitted fabric is formed by interlooping yarns, is elastic, and its edges tend to curl; woven fabric is formed by interlacing warp and weft yarns, has a tight structure, and is not elastic. You can examine the fabric texture or ask the manufacturer.
Q: Under what code should cotton-blend T-shirts be declared?
A: According to the General Rules for the Interpretation of the HS, classify according to the main component. If cotton content is the highest (>= 50%), classify under 610910; if man-made fiber content is the highest, classify under 610990. A composition test report must be provided.
Q: Under which code should hooded cotton knitted T-shirts be classified?
A: Hooded ones are generally regarded as sweatshirts and should be classified under 611020 (knitted cotton sweatshirts), not 610910. This is because 6109 only covers T-shirts, singlets and vests, and does not include hooded styles.
Q: When declaring 610910, how should the brand type be filled in?
A: If there is a brand, fill in the brand name (such as "Nike"); if there is no brand, fill in "unbranded". If it is OEM production, indicate the brand authorization status. Brand type affects customs intellectual property protection.
Q: For cotton knitted T-shirts exported to the EU, how can tariff preferences be checked?
A: First confirm whether China and the EU have a free trade agreement. Currently there is no China-EU free trade agreement, so the MFN rate applies. You can check the EU TARIC database and enter 610910 to obtain the specific tariff rate.
Q: What are the differences in customs supervision conditions between 610910 and 610990?
A: Supervision conditions are usually the same, but anti-dumping, quotas, etc. may differ by material. The latest Customs Import and Export Tariff and Ministry of Commerce announcements should be checked.
Q: Can 610910 be used for cross-border e-commerce retail export of cotton T-shirts?
A: Yes, but it must comply with cross-border e-commerce declaration requirements, such as manifest declaration. Note the personal item value limits, and provide complete declaration elements to ensure accurate classification.
⚠️ 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.