A knitted cotton T-shirt falls under HS subheading 6109 10. EU Combined Nomenclature code: 6109 10 00, TARIC code 6109 10 00 10.
Where it sits in the nomenclature
- Chapter 61: “Articles of apparel and clothing accessories, knitted or crocheted”
- Heading
6109: “T-shirts, singlets and other vests, knitted or crocheted” - HS subheading
6109 10: “Of cotton” - TARIC code
6109 10 00 10: “T-shirts”
What decides the code
- Knitted or woven: a T-shirt is knitted, so it falls in chapter 61. A woven top (warp and weft) falls in chapter 62.
- The textile material that predominates by weight decides the subheading (Section XI, subheading note 2(A)): cotton → 6109 10; other materials → 6109 90.
- Men's or women's does not change the code: heading 6109 makes no such distinction.
Similar items
- Cotton knitted tank top: also 6109 10.
- Knitted polo shirt (collar and button placket): 6105 for men, 6106 for women, not 6109.
- Knitted sweatshirt: 6110.
The 8-digit codes are those of the EU Combined Nomenclature and the descriptions are the official texts in force; the first 6 digits are shared by more than 200 countries and economies (Harmonized System). The exact code depends on your actual item: the declarant remains responsible for the declared code.
See also: Clothing · How to find a customs code · Glossary