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, which distinguishes them from non-knitted apparel in Chapter 62. Within the chapter, they are further subdivided by garment type and textile material, making it a key chapter in customs classification for determining apparel goods. Heading 6109 specifically covers knitted or crocheted T-shirts, singlets and other vests. Goods under this heading are usually lightweight, close-fitting tops, including crew neck, V-neck, polo neck and other styles, but exclude garments with collars, plackets and similar shirt-like structures. The material may be cotton, man-made fibres, wool or other textile materials. Code 610990 has 6 digits: the first 2 digits '61' represent Chapter 61 (knitted or crocheted apparel and clothing accessories); digits 3-4 '09' represent heading 6109 (knitted or crocheted T-shirts, singlets and other vests); digits 5-6 '90' represent subheading 610990, i.e. knitted T-shirts 'of other textile materials'. Here, 'other textile materials' means materials other than cotton (610910) and man-made fibres (610920), such as wool, silk, flax, etc. The goods are knitted T-shirts, and the material is neither cotton nor man-made fibres, so they are classified under 610990. If made of cotton, they would be classified under 610910; if made of man-made fibres, under 610920; if woven, under Chapter 62. When classifying, it is necessary to confirm the knitting process, T-shirt style and material composition, all of which jointly determine the final code.
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, which distinguishes them from non-knitted apparel in Chapter 62. Within the chapter, they are further subdivided by garment type and textile material, making it a key chapter in customs classification for determining apparel goods.
Heading
Heading 6109 specifically covers knitted or crocheted T-shirts, singlets and other vests. Goods under this heading are usually lightweight, close-fitting tops, including crew neck, V-neck, polo neck and other styles, but exclude garments with collars, plackets and similar shirt-like structures. The material may be cotton, man-made fibres, wool or other textile materials.
Digit Breakdown
Code 610990 has 6 digits: the first 2 digits '61' represent Chapter 61 (knitted or crocheted apparel and clothing accessories); digits 3-4 '09' represent heading 6109 (knitted or crocheted T-shirts, singlets and other vests); digits 5-6 '90' represent subheading 610990, i.e. knitted T-shirts 'of other textile materials'. Here, 'other textile materials' means materials other than cotton (610910) and man-made fibres (610920), such as wool, silk, flax, etc.
Classification Basis
The goods are knitted T-shirts, and the material is neither cotton nor man-made fibres, so they are classified under 610990. If made of cotton, they would be classified under 610910; if made of man-made fibres, under 610920; if woven, under Chapter 62. When classifying, it is necessary to confirm the knitting process, T-shirt style and material composition, all of which jointly determine the final code.
📝 Declaration Elements
Product name: The Chinese and foreign-language names of the declared goods should be accurately described as knitted T-shirts, avoiding vague generic terms. Weaving method: Indicate knitted or crocheted, which is key to classification under Chapter 61 and must be distinguished from woven. Material composition: List the percentage of each textile material in detail, such as 60% wool and 40% viscose, to determine the subheading. Style: Describe the collar type, sleeve type, placket, etc., such as crew neck, short sleeve, pullover style, collarless and buttonless. Brand: If there is a brand, declare the brand name (in Chinese or a foreign language); if there is no brand, fill in 'none'. Article number: The manufacturer's or seller's item number, used to identify the specific style. Gender: Indicate men's, women's or unisex, which affects classification but does not change the heading. Product name: knitted T-shirt; weaving method: knitted; material composition: 60% wool, 40% viscose; style: crew neck, short sleeve, pullover style, no placket; brand: ABC; article number: TS-2024; gender: men's. Incorrectly declaring knitted T-shirts as woven, resulting in erroneous classification under Chapter 62. Material composition does not list percentages, making it impossible to determine the subheading. Unclear style description, incorrectly classifying collared shirts as T-shirts.
Product name
The Chinese and foreign-language names of the declared goods should be accurately described as knitted T-shirts, avoiding vague generic terms.
⚠️ Writing only 'apparel' or 'top' without specifying the T-shirt style.
Weaving method
Indicate knitted or crocheted, which is key to classification under Chapter 61 and must be distinguished from woven.
⚠️ Incorrectly declaring as woven, resulting in classification under Chapter 62.
Material composition
List the percentage of each textile material in detail, such as 60% wool and 40% viscose, to determine the subheading.
⚠️ Writing only 'blended' without listing proportions, making it impossible to determine the main material.
Style
Describe the collar type, sleeve type, placket, etc., such as crew neck, short sleeve, pullover style, collarless and buttonless.
⚠️ Incorrectly declaring garments with shirt collars as T-shirts.
Brand
If there is a brand, declare the brand name (in Chinese or a foreign language); if there is no brand, fill in 'none'.
⚠️ Omitting the brand or making a false declaration.
Article number
The manufacturer's or seller's item number, used to identify the specific style.
⚠️ The article number does not match the actual goods or is missing.
Gender
Indicate men's, women's or unisex, which affects classification but does not change the heading.
⚠️ Failing to indicate gender, resulting in statistical errors.
Example： Product name: knitted T-shirt; weaving method: knitted; material composition: 60% wool, 40% viscose; style: crew neck, short sleeve, pullover style, no placket; brand: ABC; article number: TS-2024; gender: men's.
Common Mistakes：
Incorrectly declaring knitted T-shirts as woven, resulting in erroneous classification under Chapter 62.
Material composition does not list percentages, making it impossible to determine the subheading.
Unclear style description, incorrectly classifying collared shirts as T-shirts.
🎯 Classification Logic
Core classification basis: 1) The weaving method must be knitted or crocheted; 2) The garment style is a T-shirt, singlet or other vest, usually collarless, placketless and buttonless; 3) The material is not cotton or man-made fibres; if cotton, classify under 610910; if man-made fibres, under 610920. Reference should also be made to the Import and Export Tariff and classification decisions. 610910 Cotton knitted T-shirts: The material is cotton, whereas 610990 is for other textile materials. 610920 Man-made fibre knitted T-shirts: The material is man-made fibres, whereas 610990 is for other materials. 610690 Knitted women's shirts of other textile materials: The style is a shirt, with collar and placket, whereas T-shirts are collarless and placketless. 620990 Woven T-shirts of other textile materials: The weaving method is woven, classified under Chapter 62. Is it knitted or crocheted? Is it a T-shirt style (collarless and placketless)? Is the material cotton or man-made fibres? Does it exceed the 6-digit subheading? Is it necessary to declare brand and article number?
Basis
Core classification basis: 1) The weaving method must be knitted or crocheted; 2) The garment style is a T-shirt, singlet or other vest, usually collarless, placketless and buttonless; 3) The material is not cotton or man-made fibres; if cotton, classify under 610910; if man-made fibres, under 610920. Reference should also be made to the Import and Export Tariff and classification decisions.
Confused Codes：
610910 - Cotton knitted T-shirts
The material is cotton, whereas 610990 is for other textile materials.
610920 - Man-made fibre knitted T-shirts
The material is man-made fibres, whereas 610990 is for other materials.
610690 - Knitted women's shirts of other textile materials
The style is a shirt, with collar and placket, whereas T-shirts are collarless and placketless.
620990 - Woven T-shirts of other textile materials
The weaving method is woven, classified under Chapter 62.
Self-Check：
✓ Is it knitted or crocheted?
✓ Is it a T-shirt style (collarless and placketless)?
✓ Is the material cotton or man-made fibres?
✓ Does it exceed the 6-digit subheading?
✓ Is it necessary to declare brand and article number?
❓ FAQ
How can I check the import tariff rate for 610990? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tariff rates may change due to trade agreements, country of origin and other factors, so it is advisable to rely on the latest official data. What is the main difference between 610990 and 610910? The main difference lies in the material: 610910 is cotton knitted T-shirts, while 610990 is knitted T-shirts of other textile materials (such as wool, silk, flax, etc.). When classifying, the material composition must be confirmed. How do you distinguish knitted T-shirts from woven T-shirts? Knitted T-shirts are formed by interlocking loops and are elastic, classified under Chapter 61; woven T-shirts are formed by interlacing warp and weft and are inelastic, classified under Chapter 62. This can be determined by observing the fabric structure. If a T-shirt contains both cotton and man-made fibres, how should it be classified? Classify according to the main material: if cotton content is the highest, classify under 610910; if man-made fibre content is the highest, under 610920; if other materials are the highest, under 610990. Accurate percentage composition must be provided. What elements should be noted when declaring goods under 610990? It is necessary to declare the product name, weaving method, material composition, style, brand, article number, gender, etc. Ensure the information is accurate to avoid customs clearance delays caused by inaccurate declaration. For cross-border e-commerce sales of knitted T-shirts, how should the HS code be selected? Select according to material and weaving method. If it is a knitted T-shirt of other textile materials, choose 610990. It is advisable to consult a professional customs broker or use the customs advance classification service. Does 610990 include knitted vests? Yes, heading 6109 includes T-shirts, singlets and other vests. However, attention should be paid to the style; for example, camisoles may be classified under other headings. How can classification errors under 610990 be avoided? Focus on confirming the weaving method, style and material. Reference can be made to the Explanatory Notes to the Tariff and classification decisions, or an advance classification ruling can be applied for. Keep samples and composition test reports for inspection.
Q: How can I check the import tariff rate for 610990?
A: It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tariff rates may change due to trade agreements, country of origin and other factors, so it is advisable to rely on the latest official data.
Q: What is the main difference between 610990 and 610910?
A: The main difference lies in the material: 610910 is cotton knitted T-shirts, while 610990 is knitted T-shirts of other textile materials (such as wool, silk, flax, etc.). When classifying, the material composition must be confirmed.
Q: How do you distinguish knitted T-shirts from woven T-shirts?
A: Knitted T-shirts are formed by interlocking loops and are elastic, classified under Chapter 61; woven T-shirts are formed by interlacing warp and weft and are inelastic, classified under Chapter 62. This can be determined by observing the fabric structure.
Q: If a T-shirt contains both cotton and man-made fibres, how should it be classified?
A: Classify according to the main material: if cotton content is the highest, classify under 610910; if man-made fibre content is the highest, under 610920; if other materials are the highest, under 610990. Accurate percentage composition must be provided.
Q: What elements should be noted when declaring goods under 610990?
A: It is necessary to declare the product name, weaving method, material composition, style, brand, article number, gender, etc. Ensure the information is accurate to avoid customs clearance delays caused by inaccurate declaration.
Q: For cross-border e-commerce sales of knitted T-shirts, how should the HS code be selected?
A: Select according to material and weaving method. If it is a knitted T-shirt of other textile materials, choose 610990. It is advisable to consult a professional customs broker or use the customs advance classification service.
Q: Does 610990 include knitted vests?
A: Yes, heading 6109 includes T-shirts, singlets and other vests. However, attention should be paid to the style; for example, camisoles may be classified under other headings.
Q: How can classification errors under 610990 be avoided?
A: Focus on confirming the weaving method, style and material. Reference can be made to the Explanatory Notes to the Tariff and classification decisions, or an advance classification ruling can be applied for. Keep samples and composition test reports for inspection.
⚠️ 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.