GCC Common Customs Tariff · HS code · HS 6109.90

6109.90.00.00.03

6109.90.00.00.03: T-shirts, singlets & other vests, knitted or crocheted, of textile material other than cotton. - T-shirts and short shirts with artificial fiber sleeves

T-shirts and vests of other fibres, 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

6109.90 T-shirts, singlets and other vests, knitted or crocheted: of other textile materials

GCC lines: 6109.90

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.

  • N362518 U.S. CBP 9 July 2026 · 6109.90.10.65

    The tariff classification of a singlet from Indonesia

  • N362151 U.S. CBP 29 June 2026 · 6109.90.10.90

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

  • N361928 U.S. CBP 11 June 2026 · 6109.90.10.65

    The tariff classification of a women’s tank top from Cambodia

  • N360460 U.S. CBP 17 April 2026 · 6109.90.10.65

    The tariff classification of women’s knit garments from Sri Lanka

  • 600016244 HMRC 21 September 2026 – 20 September 2029 · 6109 90 20 00

    Bespoke printed T-Shirts, designed to be worn by men or women and in a number of sizes. The T-Shirts are described as fully sublimated, meaning the printed design covers any and all sections of the piece of clothing.

  • 600014216 HMRC 12 January 2026 – 11 January 2029 · 6109 90 20 00

    Football tops to wear whilst playing football matches. The t-shirts come in a variety of colours and designs. The shirts can be personalized with name and number dependent on customer’s want. They are designed to cover the upper body. The t-shirt have sleeves and are without a collar. They are…

  • 600012090 HMRC 14 January 2025 – 13 January 2028 · 6109 90 20 00

    A knitted unisex polyester T-shirt .The item has short sleeves with reflective tape on the body and over the shoulders. Available in orange and yellow and various sizes.

  • 600010185 HMRC 2 April 2024 – 1 April 2027 · 6109 90 20 00

    knitted T-shirt like garment Materials: polyester 90%, spandex 10% short sleeves Comes in black, white and grey

70 rulings in total for this code

Legal notes

Notes
Additional notes

Chapter notes: Chapter 61 →

In the GCC Common Customs Tariff, 6109.90.00.00.03 is one of 5 lines under subheading 6109.90, t-shirts, singlets and other vests, knitted or crocheted.

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 2.6%–32%, 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 12%, 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 6109.90 worth US$420m in 2024; the largest supplier was China.

Questions and answers

What is the GCC import duty for HS code 6109.90.00.00.03?

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 6109.90 as a whole, the largest supplier in 2024 was China (US$166m), followed by India.

Download as CSV Follow changes (RSS)