GCC Common Customs Tariff · HS code · HS 6109.10

6109.10.00.00.02

6109.10.00.00.02: T-shirts, singlets & other vests, knitted or crocheted, of cotton. - T-shirts and short sleeved shirts of cotton

Cotton T-shirts and vests, knitted

✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026

What you pay

Importing into GCC

Customs duty 5% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

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

GCC lines: 6109.10

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 →

HS code 6109.10.00.00.02 is a line of the GCC Common Customs Tariff under HS subheading 6109.10 (t-shirts, singlets and other vests, knitted or crocheted: of cotton).

The customs duty is 5%, and quantities are declared in Pieces/Units.

For the same subheading, the UK duty is 12%, the EU 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 Switzerland duty is free, the Norway duty is 10.7%, the North Macedonia duty is 17.5% and the Nigeria duty is 20%.

The GCC states imported goods of subheading 6109.10 worth US$1.2bn in 2024; the largest supplier was China.

Questions and answers

What is the GCC import duty for HS code 6109.10.00.00.02?

The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Pieces/Units. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does the GCC import these goods from?

For subheading 6109.10 as a whole, the largest supplier in 2024 was China (US$413m), followed by India.

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Typical products

Everyday names, not part of the legal text.