Subheading · Chapter 61 · Heading 6106

6106.10

6106.10: Women's or girls' blouses, shirts and shirt-blouses: of cotton

Women's cotton blouses and shirts, knitted

Official description Of cotton

6106.10 is the HS subheading for women's cotton blouses and shirts, knitted, under heading 6106 in chapter 61.

What you pay

Importing into UK

Customs duty 12% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6106 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 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£69m+6% · previous 12 months
Average import price£17.80 per kg
Jan 2024: £4.3mFeb 2024: £3.6mMar 2024: £3.6mApr 2024: £5.6mMay 2024: £5.1mJun 2024: £5.3mJul 2024: £6.7mAug 2024: £6.4mSept 2024: £3.8mOct 2024: £5mNov 2024: £3.2mDec 2024: £3.1mJan 2025: £5mFeb 2025: £5mMar 2025: £5.2mApr 2025: £4.9mMay 2025: £6.8mJun 2025: £6.6mJul 2025: £8.9mAug 2025: £7.6mSept 2025: £5.9mOct 2025: £4mNov 2025: £4.4mDec 2025: £3.7mJan 2026: £5mFeb 2026: £6mMar 2026: £5.6mApr 2026: £6.3mMay 2026: £6.4mJun 2026: £7mJul 2026: £8.3mAug 2026: £6.3m 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 £18.6m 26.9% -12%
India £18.4m 26.6% +14.3%
Türkiye £9.8m 14.2% +25.2%
China £6.4m 9.3% -4.6%
Vietnam £2.5m 3.6% +118.4%
Ireland £1.8m 2.6% +204.8%
Italy £1.6m 2.4% -18.4%
Portugal £1.6m 2.3% +49.9%

Same subheading in other tariffs

World trade in 2024

6106.10 · US$2.6bn

Trade value (US$) no reported trade < US$614kUS$614k+US$6m+US$25m+> US$163m

Exports: 159
  1. Vietnam: US$412m
  2. China: US$357m
  3. Bangladesh: US$301m
  4. Guatemala: US$198m
  5. India: US$163m
  6. Indonesia: US$143m
  7. Türkiye: US$126m
  8. Nicaragua: US$88m
  9. Italy: US$83m
  10. Cambodia: US$71m
  11. Germany: US$70m
  12. France: US$34m
  13. Netherlands: US$31m
  14. Poland: US$29m
  15. Spain: US$27m
  16. Portugal: US$25m
  17. Greece: US$25m
  18. Morocco: US$24m
  19. Bulgaria: US$24m
  20. Peru: US$21m
  21. United States: US$20m
  22. Pakistan: US$20m
  23. Hong Kong SAR China: US$19m
  24. Malaysia: US$16m
  25. Denmark: US$15m
  26. Philippines: US$14m
  27. Egypt: US$14m
  28. Myanmar (Burma): US$11m
  29. United Kingdom: US$10m
  30. South Korea: US$9m
  31. Dominican Republic: US$9m
  32. Belgium: US$9m
  33. Sri Lanka: US$8m
  34. Honduras: US$7m
  35. Romania: US$7m
  36. Austria: US$7m
  37. Haiti: US$7m
  38. Tunisia: US$6m
  39. Singapore: US$6m
  40. Czechia: US$6m
  41. North Macedonia: US$6m
  42. Thailand: US$6m
  43. Brazil: US$5m
  44. Jordan: US$5m
  45. Mexico: US$4m
  46. Switzerland: US$4m
  47. Kenya: US$4m
  48. Japan: US$4m
  49. Sweden: US$4m
  50. Uzbekistan: US$3m
  51. Finland: US$3m
  52. Croatia: US$3m
  53. Hungary: US$3m
  54. Slovakia: US$3m
  55. El Salvador: US$3m
  56. Paraguay: US$2m
  57. Albania: US$2m
  58. Macao SAR China: US$2m
  59. Australia: US$2m
  60. Mauritius: US$2m

Top exporters

RankCountryValueShare
1 Vietnam US$412m 16%
2 China US$357m 13.9%
3 Bangladesh US$301m 11.7%
4 Guatemala US$198m 7.7%
5 India US$163m 6.3%
6 Indonesia US$143m 5.6%
7 Türkiye US$126m 4.9%
8 Nicaragua US$88m 3.4%
9 Italy US$83m 3.2%
10 Cambodia US$71m 2.8%

Top importers

RankCountryValueShare
1 United States US$1.1bn 43%
2 Japan US$173m 6.8%
3 Germany US$148m 5.8%
4 Poland US$100m 3.9%
5 France US$79m 3.1%
6 United Kingdom US$72m 2.8%
7 Spain US$65m 2.5%
8 Italy US$47m 1.8%
9 Netherlands US$45m 1.7%
10 Canada US$41m 1.6%

Import duty on this product around the world 163

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

163

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 7.2%* 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%* 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 31%* 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 21%* 2023
Indonesia 25% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 8.3% 7.4% – 9.1% 2023
Jordan 5% 2023
Kazakhstan 7.2%* 2023
Kenya 35% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 9.1%* 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 15%* 2020 · HS 2017
Lesotho 45% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 8%* 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 25% 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) 15% 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
Palestinian Territories 15% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 20% 2023
Paraguay 20% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 9.1%* 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 6%* 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 6.9%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 17% 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 20% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 21%* 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 51%* 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
8447 Blouses, shirts & shirt-blouses, women's/girls', knitted/crocheted of textile materials
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
28224 Women's or girls' blouses, shirts, petticoats, panties, nightdresses, dressing gowns and similar articles, knitted or crocheted
ISIC Rev. 4 activity
1410 Manufacture of wearing apparel, except fur apparel

Earlier HS editions

HSCode
20176106.10unchanged
20126106.10unchanged
20076106.10unchanged
20026106.10unchanged
19966106.10unchanged
19926106.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 68

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.

  • N359550 U.S. CBP 1 April 2026 · 6106.10.00.10

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

  • N359021 U.S. CBP 19 March 2026 · 6106.10.00.10

    The tariff classification of upper body garments from South Korea

  • N358469 U.S. CBP 11 February 2026 · 6106.10.00.10

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

  • N356534 U.S. CBP 23 December 2025 · 6106.10.00.10

    The tariff classification of women’s garments from South Korea

  • N356079 U.S. CBP 15 December 2025 · 6106.10.00.10

    The tariff classification of women’s upper body garments from South Korea.

  • N355325 U.S. CBP 13 November 2025 · 6106.10.00.10

    The tariff classification of a women’s upper body garment from South Korea

68 rulings in total for this code

The UK Global Tariff has one tariff line for subheading 6106.10; the duty is 12%.

Subheading 6106.10 is a single line in the EU Combined Nomenclature, where the duty is 12%.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 12%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of women's cotton blouses and shirts, knitted into the UK came to £69m between September 2025 and August 2026 (up 6% on the year before); Bangladesh supplied 27%, followed by India.

In 2024, countries exported women's cotton blouses and shirts, knitted worth US$2.6bn (+22.1% year on year).

The largest exporter was Vietnam (US$412m), followed by China.

Questions and answers

What is the HS code for women's or girls' blouses, shirts and shirt-blouses: of cotton?

Women's or girls' blouses, shirts and shirt-blouses: of cotton fall under HS subheading 6106.10, part of heading 6106, in section XI of the Harmonized System.

What is the import duty on women's or girls' blouses, shirts and… in the UK?

Under the UK Global Tariff, imports under 6106.10 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 women's or girls' blouses, shirts and… in the EU?

Under the EU Combined Nomenclature, imports under 6106.10 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 women's or girls' blouses, shirts and…?

Vietnam, with US$412m in 2024 (16% of world exports).

Which countries can export women's cotton blouses and shirts, knitted 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 women's cotton blouses and 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 women's cotton blouses and shirts, knitted from?

In the 12 months to August 2026, the largest suppliers were Bangladesh (27%), India (27%) and Türkiye (14%), out of total imports of £69m.

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