EU Combined Nomenclature · CN code · HS 6109.10

6109 10 00

6109 10 00: T-shirts, singlets and other vests, knitted or crocheted: of cotton

Cotton T-shirts and vests, knitted

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 6109 T-shirts, singlets and other vests, knitted or crocheted:
  2. 6109 10 00 Of cotton

What you pay

Importing into EU

Customs duty 12% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 5
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 5

  • Import controlEntry into free circulation (quantitative limitation)
    Applies to goods from
    North Korea
    Legal act
    Regulation 0936/15
    Documents
    • L079 Textile products: import licence
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    Regulation 1836/17
    Documents
    • Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    Regulation 2062/17
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

6109 10 00 10T-shirts
6109 10 00 90Other

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.1236 Tunisia Free 22 January 2026 – 21 January 2027 5,478,692 Number of items 5,266,841 Number of items Open
09.7025 Costa Rica Free 1 January 2026 – 31 December 2026 2,697,000 Number of items 2,697,000 Number of items Open
09.7065 Panama Free 1 January 2026 – 31 December 2026 1,595,000 Number of items 1,595,000 Number of items Open
09.7116 Nicaragua Free 1 January 2026 – 31 December 2026 — — Not in the weekly report
09.8342 Canada Free 1 January 2026 – 31 December 2026 342,000 Number of items 342,000 Number of items Open

Balances from the Commission’s weekly quota report of 23 October 2026.

Export measures 2

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export control on luxury goodsSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export control on luxury goodsSanctions regime: North Korea North Korea Regulation 2062/17 28 June 2018

TARIC data as of 26 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 6% reduced rate
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 9% reduced rate
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 3% reduced rate
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—12%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 41 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Syria agreement Syria Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 5 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

9.6%
Mercosur Argentina, Brazil, Paraguay, Uruguay 10.6%

EU: imports by month · HS 6109.10

last 12 months€6.4bn-8.5% · previous 12 months
Average import price€14.34 per kg
Preferential rate84%
Jan 2024: €478.9mFeb 2024: €537mMar 2024: €672.7mApr 2024: €739.8mMay 2024: €716.7mJun 2024: €553.8mJul 2024: €609mAug 2024: €503.3mSept 2024: €402.7mOct 2024: €429.3mNov 2024: €441.6mDec 2024: €530.3mJan 2025: €704.2mFeb 2025: €643.8mMar 2025: €799.7mApr 2025: €780mMay 2025: €676.5mJun 2025: €596.2mJul 2025: €589.4mAug 2025: €428.9mSept 2025: €424.1mOct 2025: €367.4mNov 2025: €418.6mDec 2025: €495mJan 2026: €570mFeb 2026: €582.5mMar 2026: €692mApr 2026: €668mMay 2026: €576.4mJun 2026: €603.5mJul 2026: €589.9mAug 2026: €441m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Bangladesh €3.2bn 49.3% -10.8%
Türkiye €752.2m 11.7% -15.3%
India €638.9m 9.9% -8%
China €496.1m 7.7% +5.3%
Vietnam €191.1m 3% -0.4%
Pakistan €182.7m 2.8% -11.7%
Morocco €172.6m 2.7% +3.9%
Egypt €128.5m 2% +14.4%

Same subheading in other tariffs

6109.10 T-shirts, singlets and other vests, knitted or crocheted: of cotton

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N360982 U.S. CBP 15 May 2026 · 6109.10.00.60

    The tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh, and Indonesia

  • N359550 U.S. CBP 1 April 2026 · 6109.10.00.70

    The tariff classification of women’s upper body garments from Vietnam

  • N356594 U.S. CBP 22 December 2025 · 6109.10.00.65

    The tariff classification of garments from various countries

  • N352158 U.S. CBP 3 September 2025 · 6109.10.00.12

    The tariff classification and eligibility under the United States-Caribbean Basin Trade Partnership Act of 2000 (CBTPA) of men’s T-shirts from Haiti

37 rulings in total for this code

Legal notes

Notes
Additional notes

Chapter notes: Chapter 61 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

6109 · T-shirts, singlets and other vests, knitted or crocheted

Garments of the type mentioned in additional note 2 to this chapter, having a partial front opening at the neckline, fastened or merely overlapping at all, are excluded from this heading. These generally fall in heading 6105 or 6106, as appropriate, in accordance with the provisions of notes 4 and 9 to this chapter, or for men's or boys' sleeveless garments, heading 6114, in accordance with the provisions of the second sentence of note 4 to this chapter.

General notes to the chapter

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

General

1. For the classification, within headings, of articles composed of two or more textile materials, see the general explanatory note to this section.

2. For the classification of garments put up in sets for retail sale, see note 14 to this section.

3. When a component of a suit or an ensemble of heading 6103 or 6104 has applied trimmings or decorations which are not found on the other component or components, all these garments remain classified as suits or ensembles as long as these trimmings or decorations are of minor importance and are limited to one or two places on the garment (for example, on the collar and the sleeve ends or on the lapels and pockets).

However, when these decorations are produced during the knitting of the garment, classification as suits or ensembles is excluded, except when the decoration is a logo or other similar symbol.

4. Garments covering the upper part of the body, in distinction to garments covering the lower part of the body and to garments covering the entire body (for example, overcoats, dresses), are garments that:

  • from their objective characteristics (style, cut etc.) are clearly meant to be worn as, for example, anoraks, (suit) jackets and uppers of ensembles, shirts and blouses, uppers of pyjamas, pullovers, cardigans and waistcoats, upper parts of ski suits etc. (unless otherwise specified, these garments need not completely cover the upper part of the body), and
  • do not extend below the mid-thigh area. However, mainly due to fashion, some parts of these garments can extend down below mid-thigh area (for example, fancy fashionable fringes, but also the traditional tails of tailcoats) and are negligible as far as the length of the garment is concerned, because they do not change the function of these garments, which is to cover the upper part of the body.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Of cotton 12% p/st
2025 unchanged 12% p/st
2024 unchanged 12% p/st
2023 unchanged 12% p/st
2022 unchanged 12% p/st
2021 unchanged 12% p/st
2020 unchanged 12% p/st
2019 Of cotton 12% p/st

In the EU Combined Nomenclature, 6109 10 00 is one of 1 line under subheading 6109.10, t-shirts, singlets and other vests, knitted or crocheted: of cotton.

The third-country duty is 12%, and quantities are declared in p/st.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 12%; 139 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported cotton T-shirts and vests, knitted (HS 6109.10) worth €6.4bn (down 8% on the year before), at an average of €14.34 per kg; Bangladesh supplied 49%, followed by Türkiye.

For the same subheading, the UK duty is 12%, the Türkiye duty is 12%, the US duty is 16.5%, the Canada duty is 18%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 10%, the Japan duty is 7.4%–10.9%, the Taiwan duty is 10.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 10.7%, the North Macedonia duty is 17.5% and the Nigeria duty is 20%.

EU member states imported goods of subheading 6109.10 worth US$16bn in 2024; the largest supplier from outside the EU was Bangladesh, and the United Kingdom ranked 8th with US$132m.

Questions and answers

What is the EU import duty for CN code 6109 10 00?

The third-country duty in the EU Combined Nomenclature is 12%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 6109 10 00?

152 countries have a preferential rate on this line, 139 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Where does the EU import these goods from?

For subheading 6109.10 as a whole, the largest supplier from outside the EU in 2024 was Bangladesh (US$5bn), followed by Türkiye.

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Typical products

Everyday names, not part of the legal text.