Subheading · Chapter 61 · Heading 6105

6105.90

6105.90: Men's or boys' shirts, knitted or crocheted: of other textile materials

Official description Of other textile materials

6105.90 is a six-digit subheading of heading 6105, men's or boys' shirts, knitted or crocheted, chapter 61.

What you pay

Importing into UK

Customs duty 12% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6105 90 00 00 Of other textile materials p/st
  2. 6105 90 10 00 Of wool or fine animal hair 12%p/st
  3. 6105 90 90 00 Of other textile materials 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 4

  • 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 - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • 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 schemeCountriesRate
standard rate (no agreement)—12%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, 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
CPTPP Brunei, Malaysia 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
DCTS Standard Indonesia 9.6%

UK: imports by month

last 12 months£29.4m+18.7% · previous 12 months
Average import price£12.22 per kg
Jan 2024: £1.3mFeb 2024: £1.1mMar 2024: £1.4mApr 2024: £1.8mMay 2024: £2.4mJun 2024: £1.7mJul 2024: £1.6mAug 2024: £1.9mSept 2024: £2.4mOct 2024: £2.2mNov 2024: £1.8mDec 2024: £1.4mJan 2025: £1.4mFeb 2025: £1.6mMar 2025: £2.7mApr 2025: £2.2mMay 2025: £2.5mJun 2025: £2mJul 2025: £2.1mAug 2025: £2.6mSept 2025: £2.5mOct 2025: £3.4mNov 2025: £2.3mDec 2025: £2mJan 2026: £2.4mFeb 2026: £2mMar 2026: £2mApr 2026: £2.9mMay 2026: £2.8mJun 2026: £2.7mJul 2026: £2.7mAug 2026: £1.6m 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
Pakistan £8m 27.2% +1.1%
Bangladesh £7.7m 26.2% +111.5%
China £4.3m 14.5% +1.9%
Italy £4.1m 14.1% -1%
Vietnam £1.6m 5.5% -17.2%
India £968k 3.3% +20.2%
Cambodia £572k 1.9% +90%
Philippines £454k 1.5% +54%

Same subheading in other tariffs

World trade in 2024

6105.90 · US$550m

Trade value (US$) no reported trade < US$144kUS$144k+US$1m+US$4m+> US$63m

Exports: 151
  1. Pakistan: US$122m
  2. Spain: US$79m
  3. Italy: US$78m
  4. China: US$65m
  5. India: US$63m
  6. Bangladesh: US$16m
  7. Vietnam: US$11m
  8. Indonesia: US$7m
  9. France: US$7m
  10. Türkiye: US$6m
  11. Portugal: US$6m
  12. Germany: US$5m
  13. United States: US$4m
  14. United Kingdom: US$4m
  15. Kenya: US$4m
  16. Thailand: US$4m
  17. Malaysia: US$4m
  18. Lithuania: US$4m
  19. South Africa: US$4m
  20. Madagascar: US$4m
  21. Myanmar (Burma): US$3m
  22. Netherlands: US$3m
  23. Denmark: US$3m
  24. Switzerland: US$3m
  25. Cambodia: US$3m
  26. Philippines: US$3m
  27. Singapore: US$2m
  28. Australia: US$2m
  29. Sri Lanka: US$2m
  30. Romania: US$2m
  31. Poland: US$2m
  32. Guatemala: US$2m
  33. Hong Kong SAR China: US$2m
  34. Fiji: US$1m
  35. Peru: US$1m
  36. Sweden: US$1m
  37. Belgium: US$1m
  38. South Korea: US$1m
  39. Tunisia: US$1m
  40. Morocco: US$851k
  41. United Arab Emirates: US$837k
  42. Jordan: US$819k
  43. Iran: US$702k
  44. Japan: US$659k
  45. Albania: US$542k
  46. Croatia: US$522k
  47. Egypt: US$482k
  48. Bulgaria: US$459k
  49. Brazil: US$447k
  50. Taiwan: US$428k
  51. New Zealand: US$426k
  52. Austria: US$362k
  53. El Salvador: US$353k
  54. Czechia: US$343k
  55. Norway: US$342k
  56. Greece: US$333k
  57. Eswatini: US$329k
  58. Lesotho: US$314k
  59. Kuwait: US$314k
  60. Macao SAR China: US$294k

Top exporters

RankCountryValueShare
1 Pakistan US$122m 22.2%
2 Spain US$79m 14.3%
3 Italy US$78m 14.2%
4 China US$65m 11.9%
5 India US$63m 11.5%
6 Bangladesh US$16m 2.9%
7 Vietnam US$11m 2%
8 Indonesia US$7m 1.3%
9 France US$7m 1.2%
10 Türkiye US$6m 1.2%

Top importers

RankCountryValueShare
1 United Kingdom US$110m 20.1%
2 Portugal US$76m 13.8%
3 United States US$48m 8.8%
4 United Arab Emirates US$39m 7.1%
5 France US$20m 3.6%
6 China US$16m 2.9%
7 Netherlands US$15m 2.8%
8 Germany US$14m 2.5%
9 Singapore US$10m 1.9%
10 Italy US$10m 1.8%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 20%median duty
  • 13number of duty-free countries (MFN)
  • 60%highest: Barbados, Kiribati, Iran

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 35% 2023 · HS 2017
Armenia 8%* 6% – 10% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 60% 2022 · HS 2017
Belarus 9.1%* 8.2% – 10% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 45% 2023
Brazil 35% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 18% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 40% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 26%* 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 45% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 12% 2023
Fiji 15% 2023
French Polynesia 15% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20%* 2023
Indonesia 25% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 9.2% 7.4% – 11% 2023
Jordan 5% 2023
Kazakhstan 8%* 6% – 10% 2023
Kenya 35% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 9.1%* 8.2% – 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 13%* 2020 · HS 2017
Lesotho 45% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 16%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 20% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 12% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 45% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 10% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 18% 2023
Norway 11% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 15% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 20% 2023
Paraguay 25% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 9.1%* 8.2% – 10% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 45% 2023
South Korea 13% 2023
Sri Lanka 3.7%* 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 13%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 20% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 42% 2023
Tuvalu 23% 2017 · HS 2017
Ukraine 12% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 12% 2023
United States 7.1% 0.9% – 15% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 20%* 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 35% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 49%* 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
84379 Shirts, men's/boys', knitted/crocheted of textile materials other than cotton
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
28222 Men's or boys' shirts, underpants, pyjamas, dressing gowns and similar articles, knitted or crocheted
ISIC Rev. 4 activity
1410 Manufacture of wearing apparel, except fur apparel

Earlier HS editions

HSCode
20176105.90unchanged
20126105.90unchanged
20076105.90unchanged
20026105.90unchanged
19966105.90unchanged
19926105.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff, subheading 6105.90 covers 2 tariff lines and the duty is 12%.

The EU Combined Nomenclature divides subheading 6105.90 into 2 tariff lines; the duty is 12%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 12%; 173 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 these goods worth £29.4m (up 19% on the year before), at an average of £12.22 per kg; Pakistan supplied 27%, followed by Bangladesh.

World trade in these goods reached US$550m in 2024, down 7% on 2023.

Pakistan was the largest exporter with 22.2% of the total, ahead of Spain.

Questions and answers

What is the HS code for men's or boys' shirts, knitted or crocheted: of other textile materials?

Men's or boys' shirts, knitted or crocheted: of other textile materials fall under HS subheading 6105.90, 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 6105.90 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 6105.90 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?

Pakistan, with US$122m in 2024 (22.2% of world exports).

Which countries can export these goods to the UK duty-free?

173 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Pakistan (27%), Bangladesh (26%) and China (15%), out of total imports of £29.4m.

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