HS code for T-Shirts, Singlets, Other Vests

The most widely traded textile commodity internationally is T-shirts. This is because T-shirts are lightweight and versatile. Trade Map and the World Bank (WITS) released the latest data on the export value of knitted T-shirts, which reached US$51.8 billion in 2023, with a trade volume of over 11 billion units. Given this fact, the Harmonized System Code (HS Code) is crucial for all actors involved in international trade—exporters and importers. In this article, we will explore the meaning of the HS Code for T-shirts, its classification, importance, and the details of the main players in international trade.

The structure of the HS code for T-shirts

HS stands for Harmonized System. It is a system used to classify goods sold or purchased globally—international goods. The World Customs Organization (WCO) controls this system. Therefore, the HS tariff Code for T-shirts is an international T-shirt classification code. This code is frequently requested by customs authorities in various countries to identify the types of T-shirts entering or leaving, in the context of international trade.

The HS Tariff Code for T-shirts consists of six digits, with the first two digits describing the chapter or broad category of the commodity. The next two digits become a four-digit code, describing the heading or main type of garment within the broad category. The last two digits, called subheading, provide a more detailed description of the specific type of T-shirt.

In this case, HS 6109.10/90 is explained as follows,

• The first two digits, 61, belong to the Chapter that shows the category of the commodity: knitted garments.
• The next two digits, 6109, describe the Heading: T-shirts, singlets, or other vests.
• The last two digits, 6109.10/90, called Subheading, describe a specific type of T-shirt: made of cotton.

However, countries involved in international trade have the freedom to add two to four digits to the HS Code to make it eight or ten digits as a form of national classification.

The Importance of Correct HS Code for T-Shirts

The HS Tariff Code for T-shirts is crucial. It is used to determine import or export tariffs, facilitate international trade statistics, and simplify procedures for clothes entering or leaving a country.

To avoid paying tariffs incorrectly, being held up at customs or being subject to sanctions, it is important for international trade actors, both exporters and importers, to know the correct HS code for T-shirts.

WCO Classification: HS Code for T-Shirts

As implied in the previous explanation in the HS Code for T-shirts section, the WCO explains in its Explanatory Notes that the HS Code standard for T-shirts is Chapter 61, which refers to knitted garments. This is because T-shirts are generally made from jersey knit materials such as cotton jersey or synthetic knit.

The T-shirt referred to by the WCO in these Explanatory Notes also refers to T-shirts, which are generally understood to be short-sleeved or sleeveless, collarless, fully open at the front, and not an outer garment, but rather the main garment covering the body.

The WCO further classifies knitted T-shirts into two types: cotton or non-cotton. The choice of material is left to the individual traders.

• If the HS code required for cotton T-shirts is HS 6109.10.
• If the T-shirts being traded are made of non-cotton or other materials, the HS code is HS 6109.90.

These two HS codes are the official standards established by the WCO, which apply to international T-shirt products. If two to four other digits are found after this code, they refer to the national codes of each country trading T-shirts.

5 Top Countries: International T-Shirt Trade 

For a long time, among international traders selling T-shirts, it’s widely discussed that the largest exporters of T-shirts are usually Asian countries. This is because these countries can offer low-cost materials and production processes in large quantities. These frequently discussed exporting countries include China, Bangladesh, and India. However, according to the latest UN Comtrade Database (2024), which actually ranks among the world’s top five T-shirt exporters?

HS 6109 (T-Shirts)

Country	Total Export Value (USD)
China	10,915,934,371
Germany	3,003,513,014
Türkiye	2,761,952,938
India	2,288,993,450
Italy	2,113,893,664

Source: UN Comtrade Database, accessed November 7, 2025

The data above represents the world’s five largest knitted T-shirt exporting countries. If further classification is performed to identify the five countries exporting cotton and non-cotton T-shirts, the UN Comtrade Database yields the following results:

HS 6109.10 (For cotton T-Shirts)

Country	Total Export Value (USD)
China	5,760,894,516
Germany	2,103,851,769
Türkiye	1,852,367,181
India	1,696,578,155
Italy	1,656,578,459

Source: UN Comtrade Database, accessed November 7, 2025

HS 6109.90 (For non-cotton T-Shirts)

Country	Total Export Value (USD)
China	5,155,039,855
Türkiye	909,585,757
Germany	899,661,245
India	592,415,295
Italy	477,315,205

Source: UN Comtrade Database, accessed November 7, 2025

From all the data above, it can be seen that cotton T-shirts exports are greater than non-cotton T-shirt.

• Of the total T-shirt export value, China accounts for more than 50 percent, or 52.80%, of cotton T-shirt exports. The remaining percentage is for non-cotton T-shirts exports.
• Germany’s cotton T-shirt exports are even higher than non-cotton T-shirts, at 70.04%.
• Türkiye follows, with 67.06% of cotton T-shirts exports and 32.94% of non-cotton T-shirts.
• India accounts for 74.10% of cotton T-shirts exports.
• Italy’s cotton T-shirts exports account for almost 80%, or 78.37%, while non-cotton T-shirts account for only 21.63%.

If there are five of the world’s largest T-shirt exporting countries, then there are also five of the world’s largest T-shirt importing countries. Here’s the data, according to the UN Comtrade Database:

HS 6109 (T-Shirts)

Country	Total Import Value (USD)
United States	6,905,229,520
Germany	4,330,960,594
France	2,513,393,391
Japan	2,235,561,556
United Kingdom	2,159,689,055

Source: UN Comtrade Database, accessed November 7, 2025

HS 6109.10 (For cotton T-Shirts)

Country	Total Import Value (USD)
United States	4,942,357,447
Germany	2,946,522,022
France	1,725,523,874
Italy	1,652,926,883
Spain	1,538,319,072

Source: UN Comtrade Database, accessed November 7, 2025

HS 6109.90 (For non-cotton T-Shirts)

Country	Total Import Value (USD)
United States	1,962,872,073
Germany	1,384,438,571
Japan	834,005,927
France	787,869,516
United Kingdom	691,414,708

Source: UN Comtrade Database, accessed November 7, 2025

The five largest T-shirt importing countries are the United States and European countries. Cotton T-shirts dominate market demand in the United States and European countries.

Japan is also among the five largest importers of non-cotton T-shirts. Due to high demand but limited domestic production of synthetic T-shirts (focused on technology), Japan ultimately chooses to import non-cotton T-shirts.

How to find the HS code for clothes using HS Code Match

The international product classification of T-shirts is clear from the outset, as the WCO clearly classifies them into two common HS codes: HS 6109.10 and HS 6109.90. However, international trade actors must be careful in determining the HS code for T-shirts, adjusting it to the regulations or adding the national codes of the country of origin and destination to avoid several risks in the international trade system. International trade actors need to learn how to find, determine, and set the HS Tariff Code for clothes. Follow these steps.

• First step: Use an external site like hscodematch.com  or another official search engine to find the HS Code for clothes.

• Second step: Second Step: Second Step: Describe the T-shirts in detail to accurately classify the HS Code for T-shirts or HS Tariff Code for T-shirts. Pay attention to the material used, whether it is cotton, non-cotton, or a combination of both. Understand the classification in detail, the shape, such as pockets, the presence or absence of embroidery or printing on the finished T-shirts, need to be carefully considered. The function of the T-shirts also needs to be considered, for example, for sports, work, or school.

Then, set the country of origin (exporter) and destination (importer) → click the search symbol. The example below is a cotton knitted T-shirt from India to the United Kingdom. 

• Third Step: Several results will appear. Select the HS Code for T-shirts with the highest match rate. Keep in mind that the international HS Tariff Code standard is only 6 digits. The remaining two digits are simply the national code for the country of destination, in this case, the United Kingdom.

• Fourth Step: Ensure the code matches the destination country, keeping in mind that each country is allowed by the WCO to add two to four digits as a special national code.

Then, check one of the lists to check the details of the HS code and tariff rate.
Below, you can see the HS code description in HS Code Match based on the
latest government regulations. 

• Fifth Step: We can use the AI ​​Assistant facility to answer various questions about government regulations in the international trade process. One of the HS Codes for cotton knitted T-shirts from India to the United Kingdom is HS 6109100010. The applicable Government Regulations are as follows:
  • MFN 12%, DCTS Standard Preferences. MFN stands for Most Favored Nation. So, if it says MFN 12% DCTS Standard Preferences, it means all WTO member countries are subject to a 12% import tariff.
  • MFN 12%, Non-preferential regime of the United Kingdom Tariff, means the 12% import tariff also applies to countries that do not have a specific trade agreement with the United Kingdom.
  • At the bottom, it says Preferential 9.6%, DCTS Standard Preferences. DCTS stands for Developing Countries Trading Scheme – Standard Preferences. This is a new UK scheme that applies reduced import tariffs on certain exports to developing countries, including India.
    If India were included among the exporting countries eligible for the DCTS Standard Preferences, the import duty rate for cotton knitted T-shirts would be only 9.6%, down 2.4% from 12%.

• Sixth Step: We can use the chatbot feature provided by the third-party website from Jureem called HS Code Match (hscodematch.com) to overcome some of the obstacles or confusion in finding the correct HS code for a T-shirt.

Related to the fifth step above, for example, if we want to confirm whether HS Tariff Code 6109100010 is eligible for preferential rates under DCTS Standard Preferences or not, we can use this chatbot feature.

The chatbot from the third-party website from Jureem called HS Code Match
(hscodematch.com) confirmed that HS Tariff Code 6109100010 is eligible for
preferential rates under DCTS Standard Preferences, resulting in a reduction in the
applicable import duty rate from 12% to 9.6%.

These are examples of the AI chatbot answers on HS Code Match about exporting cotton knitted T-shirts from India to the United Kingdom.
First question: Is HS Tariff Code 6109100010 eligible for preferential rates under DCTS Standard Preferences?
Answer: The chatbot from the third-party website from Jureem called HS Code Match
(hscodematch.com) confirmed that HS Tariff Code 6109100010 is eligible for preferential rates under DCTS Standard Preferences, resulting in a reduction in the applicable import duty rate from 12% to 9.6%.
Second question: What specific rules of origin are required for HS Tariff Code 6109100010?
Answer: There are no specific rules of origin that must be met for HS Code 6109100010. To obtain preferential tariffs under the DCTS Standard Preferences scheme, only a certificate of origin (through the general certification process) is required, without any other requirements such as specific production processes or added value.
Third question: Is a certificate of origin mandatory for all products under HS Code 6109100010?
Answer: There is no regulation requiring every product with HS Code 6109100010 to include a certificate of origin. Although a certificate of origin is mentioned, this is conditional or optional. It depends on the importing country’s policies or the trade context.

Conclusion

The HS Code for T-shirts is important for exporting countries, as it helps them understand the importing country’s regulations regarding the import duties or tariffs associated with the code. Using a third-party website from Jureem called HS Code Match (hscodematch.com), including utilizing its features such as AI Assistant and chatbot, can prevent T-shirt exporters from making mistakes when setting HS codes for T-shirts.

Frequently Asked Questions

1. Who provides the HS Code? 

The HS Code is an international goods classification code, managed by the
World Customs Organization (WCO).

2. How many digits are there in the HS Code for T-shirts?

The HS Tariff Code for T-shirts consists of six digits, with the first two digits describing the chapter, combined with the following two digits, it becomes a four-digit code, describing the heading. The final two digits, called the subheading.

3. Why is it Important to know the HS Code for T-shirts?

The HS code for T-shirts is important for international trade actors because it can avoid paying tariffs incorrectly, being held up at customs, or being subject to sanctions.

4. What is the HS Code standard for T-shirts according to the WCO Explanatory Notes?

The HS Code standard for T-shirts is Chapter 61, with the general classification being
HS 6109.10 for cotton T-shirts and HS 6109.90 for non-cotton T-shirts.

5. Who are the top 5 countries that export the most cotton T-shirts in the world?

The 5 largest exporting countries are China, Germany, Türkiye, India, and Italy.

6. Who are the top 5 countries that import the most cotton T-shirts in the world?

The 5 largest importing countries are the United States, Germany, France, Italy, and Spain.

7. Is there a quick way to find the HS Code for clothes?

Use external sites like hscodematch.com → describe your product in detail → pay attention to the country of origin and destination by also looking at the national regulations that apply in that country.