Subheading · Chapter 61 · Heading 6105
6105.10: Men's or boys' shirts, knitted or crocheted: of cotton
Men's cotton shirts, knitted
Official description Of cotton
6105.10 is the HS subheading for men's cotton shirts, knitted, under heading 6105 in chapter 61.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6105 10 00 00 Of cotton 12%p/st
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- 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
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 3
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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
- S.I. 2019/411
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 12% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central AmericaQuota | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| CPTPP | Brunei, Malaysia | 2.4% |
| DCTS Standard | Indonesia | 9.6% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Bangladesh | £81.2m | 39% | -0.7% |
 India | £24m | 11.5% | -5.2% |
 Türkiye | £16.3m | 7.8% | -27.6% |
 China | £15.7m | 7.6% | -3.1% |
 Pakistan | £15.2m | 7.3% | +8.6% |
 Vietnam | £14.6m | 7% | +23.6% |
 Cambodia | £7.9m | 3.8% | -5.5% |
 Portugal | £6.3m | 3% | -3.9% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$244.7kUS$244.7k+US$7.5m+US$44.1m+> US$321.1m
Exports: 190
- Bangladesh: US$1.2bn
- China: US$661.7m
- Vietnam: US$520.8m
- India: US$513.1m
- Germany: US$357.6m
- Italy: US$321.1m
- Türkiye: US$278.6m
- Peru: US$174.2m
- France: US$155m
- Netherlands: US$127.1m
- Pakistan: US$126.8m
- Cambodia: US$116.4m
- Indonesia: US$111.7m
- Portugal: US$95.5m
- Guatemala: US$85.6m
- Poland: US$80m
- Spain: US$60.8m
- Egypt: US$45.4m
- Morocco: US$44.1m
- Denmark: US$40.3m
- Tunisia: US$39m
- Belgium: US$36m
- Hong Kong SAR China: US$32.7m
- United States: US$32.6m
- United Kingdom: US$31.1m
- Czechia: US$28.2m
- Switzerland: US$27m
- Austria: US$25.9m
- Thailand: US$24.3m
- Sri Lanka: US$22.4m
- Romania: US$20.1m
- Mauritius: US$19.8m
- Madagascar: US$17.8m
- Singapore: US$17m
- Myanmar (Burma): US$17m
- Uzbekistan: US$16.4m
- Sweden: US$16.3m
- Bulgaria: US$15.4m
- Slovakia: US$11.1m
- North Macedonia: US$10.6m
- Philippines: US$9.1m
- Mexico: US$8.9m
- El Salvador: US$8.8m
- Jordan: US$8.7m
- Eswatini: US$8m
- Greece: US$7.5m
- Tanzania: US$7.4m
- Japan: US$5.8m
- South Africa: US$5.5m
- Canada: US$4.8m
- Hungary: US$4.5m
- Armenia: US$4.4m
- Latvia: US$4.4m
- Croatia: US$4.4m
- Nicaragua: US$4.3m
- Laos: US$4.1m
- Serbia: US$4.1m
- Malaysia: US$3.7m
- Colombia: US$3.7m
- Kenya: US$3.5m
Trade value (US$) no reported trade < US$1.4mUS$1.4m+US$10.9m+US$60.1m+> US$244.2m
Imports: 219
- United States: US$984.8m
- Germany: US$599.5m
- France: US$364.4m
- Italy: US$293.2m
- United Kingdom: US$272.1m
- Spain: US$266.7m
- Netherlands: US$244.2m
- Poland: US$197.9m
- Japan: US$151.8m
- China: US$136.5m
- Austria: US$130.9m
- Hong Kong SAR China: US$122.3m
- Switzerland: US$103.2m
- United Arab Emirates: US$91m
- Canada: US$89.9m
- Australia: US$88.6m
- Mexico: US$86.4m
- Belgium: US$74.8m
- Russia: US$63.7m
- South Korea: US$63.6m
- Denmark: US$62.3m
- Czechia: US$60.1m
- South Africa: US$50.5m
- Sweden: US$47.9m
- Malaysia: US$47.3m
- Singapore: US$46.9m
- Türkiye: US$46.5m
- Portugal: US$45m
- India: US$42m
- Brazil: US$37m
- Ireland: US$35.8m
- Thailand: US$35.7m
- Philippines: US$33.6m
- Romania: US$33.1m
- Slovakia: US$31.3m
- Greece: US$29.2m
- Saudi Arabia: US$26m
- Chile: US$25.9m
- Kazakhstan: US$23.5m
- Hungary: US$22.9m
- Taiwan: US$22.7m
- Panama: US$20.7m
- Kuwait: US$20m
- Norway: US$19.3m
- Croatia: US$18.8m
- Vietnam: US$17.5m
- Israel: US$16.2m
- Indonesia: US$14m
- Colombia: US$14m
- Bulgaria: US$13.1m
- Iraq: US$12.8m
- New Zealand: US$12.2m
- Slovenia: US$11.9m
- Serbia: US$11.6m
- Finland: US$10.9m
- Qatar: US$9.9m
- Ukraine: US$9.7m
- Tajikistan: US$9.1m
- Macao SAR China: US$8.4m
- Peru: US$8.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Bangladesh | US$1.2bn | 20.4% |
| 2 | China | US$661.7m | 11.6% |
| 3 | Vietnam | US$520.8m | 9.1% |
| 4 | India | US$513.1m | 9% |
| 5 |  Germany | US$357.6m | 6.3% |
| 6 |  Italy | US$321.1m | 5.6% |
| 7 | Türkiye | US$278.6m | 4.9% |
| 8 |  Peru | US$174.2m | 3.1% |
| 9 |  France | US$155m | 2.7% |
| 10 |  Netherlands | US$127.1m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$984.8m | 17.3% |
| 2 | Germany | US$599.5m | 10.5% |
| 3 | France | US$364.4m | 6.4% |
| 4 | Italy | US$293.2m | 5.1% |
| 5 | United Kingdom | US$272.1m | 4.8% |
| 6 |  Spain | US$266.7m | 4.7% |
| 7 | Netherlands | US$244.2m | 4.3% |
| 8 |  Poland | US$197.9m | 3.5% |
| 9 |  Japan | US$151.8m | 2.7% |
| 10 | China | US$136.5m | 2.4% |
Binding rulings for similar goods 7
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.
- N357552 U.S. CBP
The tariff classification of a men’s upper body garment from Cambodia
- N336228 U.S. CBP
The tariff classification of a men’s upper body garment from India
- N333156 U.S. CBP
The tariff classification of men’s upper body garments from Vietnam and China
- H304002 U.S. CBP
Articles for the Handicapped; Men’s knit shirt; Adaptive Clothing
- N300218 U.S. CBP
The tariff classification of toddler garments from India
- N297339 U.S. CBP
The tariff classification of men’s and women’s shirts from Pakistan
7 rulings in total for this code
Subheading 6105.10 is a single line in the UK Global Tariff, where the duty is 12%.
The EU Combined Nomenclature has one tariff line for subheading 6105.10; the duty is 12%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 12%; 171 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported men's cotton shirts, knitted worth £208.2m (down 4% on the year before), at an average of £18.61 per kg; Bangladesh supplied 39%, followed by India.
World trade in men's cotton shirts, knitted reached US$5.7bn in 2024, down 2.7% on 2023.
Bangladesh was the largest exporter with 20.4% of the total, ahead of China.
Questions and answers
What is the HS code for men's or boys' shirts, knitted or crocheted: of cotton?
Men's or boys' shirts, knitted or crocheted: of cotton fall under HS subheading 6105.10, part of heading 6105, in section XI of the Harmonized System.
What is the import duty on men's or boys' shirts, knitted or crocheted in the UK?
Under the UK Global Tariff, imports under 6105.10 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on men's or boys' shirts, knitted or crocheted in the EU?
Under the EU Combined Nomenclature, imports under 6105.10 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most men's or boys' shirts, knitted or crocheted?
Bangladesh, with US$1.2bn in 2024 (20.4% of world exports).
Which countries can export men's cotton shirts, knitted to the UK duty-free?
171 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 12% applies. Pick a country above to see its rate.
Is there anti-dumping duty on men's cotton shirts, knitted?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import men's cotton shirts, knitted from?
In the 12 months to August 2026, the largest suppliers were Bangladesh (39%), India (12%) and Türkiye (8%), out of total imports of £208.2m.