Subheading · Chapter 61 · Heading 6109
6109.10: T-shirts, singlets and other vests, knitted or crocheted: of cotton
Cotton T-shirts and vests, knitted
Official description Of cotton
6109.10 is the HS subheading for cotton T-shirts and vests, knitted, under heading 6109 in chapter 61.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6109 10 00 00 Of cotton 12%p/st
- 6109 10 00 10 T-shirts 12%p/st
- 6109 10 00 90 Other 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Bangladesh | £539.4m | 45.3% | +3.6% |
 Türkiye | £136.2m | 11.4% | -4.4% |
 India | £107.2m | 9% | -3.1% |
 Portugal | £64.1m | 5.4% | +0.5% |
 China | £58.5m | 4.9% | -6.8% |
 Vietnam | £47.1m | 4% | +0.9% |
 Pakistan | £43.5m | 3.6% | -22.9% |
 Egypt | £25.4m | 2.1% | +30.6% |
Same subheading in other tariffs
EU 12% Third-country duty 1 tariff line Türkiye 12% Third-country duty 1 tariff line 
USA 16.5% General (MFN) 1 tariff line 
Canada 18% General (MFN) 6 tariff lines 
Mexico 35% General (MFN) 2 tariff lines 
Brazil 35% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 4 tariff lines 
Peru 11% General (MFN) 7 tariff lines 
New Zealand 10% General (MFN) 3 tariff lines 
Japan 7.4% – 10.9% General (MFN) 2 tariff lines · average 9.2% 
Taiwan 10.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway 10.7% General (MFN) 1 tariff line 
North Macedonia 17.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$517kUS$517k+US$40m+US$381m+> US$1.4bn
Exports: 224
- Bangladesh: US$7.6bn
- China: US$4.6bn
- India: US$2.1bn
- Türkiye: US$1.9bn
- Germany: US$1.7bn
- Vietnam: US$1.7bn
- Italy: US$1.4bn
- Spain: US$837m
- Portugal: US$826m
- France: US$819m
- Nicaragua: US$780m
- Poland: US$672m
- Netherlands: US$629m
- United States: US$618m
- Pakistan: US$581m
- Cambodia: US$509m
- Dominican Republic: US$463m
- Honduras: US$458m
- Belgium: US$424m
- El Salvador: US$423m
- Peru: US$415m
- Czechia: US$381m
- Morocco: US$372m
- Mexico: US$362m
- Guatemala: US$343m
- Egypt: US$339m
- Uzbekistan: US$302m
- Indonesia: US$263m
- Haiti: US$247m
- Singapore: US$237m
- United Kingdom: US$227m
- Sri Lanka: US$219m
- Denmark: US$211m
- Slovakia: US$171m
- Switzerland: US$143m
- Austria: US$131m
- Bulgaria: US$127m
- Tunisia: US$126m
- South Korea: US$122m
- Hungary: US$115m
- Malaysia: US$92m
- Hong Kong SAR China: US$86m
- Thailand: US$82m
- Japan: US$74m
- Sweden: US$73m
- Myanmar (Burma): US$66m
- Madagascar: US$65m
- Greece: US$60m
- Mauritius: US$47m
- Romania: US$46m
- Slovenia: US$45m
- Albania: US$44m
- Laos: US$41m
- Jordan: US$40m
- Serbia: US$36m
- Croatia: US$36m
- Georgia: US$34m
- United Arab Emirates: US$33m
- Kenya: US$30m
- Canada: US$28m
Trade value (US$) no reported trade < US$8mUS$8m+US$76m+US$399m+> US$1.5bn
Imports: 223
- United States: US$4.9bn
- Germany: US$3.5bn
- France: US$1.9bn
- Spain: US$1.7bn
- Poland: US$1.6bn
- Italy: US$1.5bn
- United Kingdom: US$1.5bn
- Japan: US$1.4bn
- Netherlands: US$1.3bn
- Mexico: US$909m
- Hong Kong SAR China: US$702m
- South Korea: US$675m
- Australia: US$656m
- Austria: US$650m
- Canada: US$635m
- Czechia: US$601m
- China: US$589m
- Belgium: US$553m
- Russia: US$551m
- Switzerland: US$418m
- Denmark: US$411m
- Saudi Arabia: US$403m
- Malaysia: US$399m
- United Arab Emirates: US$375m
- Kuwait: US$311m
- Hungary: US$299m
- Romania: US$296m
- Slovakia: US$290m
- Portugal: US$286m
- Kyrgyzstan: US$277m
- Sweden: US$275m
- Israel: US$267m
- Türkiye: US$266m
- Honduras: US$236m
- Taiwan: US$231m
- Philippines: US$212m
- Greece: US$207m
- Nicaragua: US$204m
- Vietnam: US$200m
- Chile: US$196m
- Singapore: US$186m
- Kazakhstan: US$182m
- Ireland: US$180m
- South Africa: US$170m
- Thailand: US$158m
- Croatia: US$143m
- Brazil: US$111m
- Ukraine: US$110m
- Haiti: US$99m
- Bulgaria: US$99m
- New Zealand: US$97m
- Norway: US$95m
- Finland: US$90m
- Slovenia: US$86m
- Serbia: US$82m
- India: US$76m
- El Salvador: US$76m
- Panama: US$71m
- Qatar: US$67m
- Iraq: US$66m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Bangladesh | US$7.6bn | 21.5% |
| 2 | China | US$4.6bn | 12.9% |
| 3 | India | US$2.1bn | 5.9% |
| 4 | Türkiye | US$1.9bn | 5.3% |
| 5 |  Germany | US$1.7bn | 4.9% |
| 6 | Vietnam | US$1.7bn | 4.9% |
| 7 |  Italy | US$1.4bn | 4.1% |
| 8 |  Spain | US$837m | 2.4% |
| 9 | Portugal | US$826m | 2.3% |
| 10 |  France | US$819m | 2.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$4.9bn | 13.7% |
| 2 | Germany | US$3.5bn | 9.8% |
| 3 | France | US$1.9bn | 5.4% |
| 4 | Spain | US$1.7bn | 4.9% |
| 5 |  Poland | US$1.6bn | 4.5% |
| 6 | Italy | US$1.5bn | 4.2% |
| 7 | United Kingdom | US$1.5bn | 4.1% |
| 8 | Japan | US$1.4bn | 4% |
| 9 |  Netherlands | US$1.3bn | 3.5% |
| 10 | Mexico | US$909m | 2.6% |
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)
- 89%highest: Barbados, Kiribati, Zimbabwe
164
| Importing country | MFN duty | lines from – to | data 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 | 9.7%* | 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 | 89% | 60% – 117% | 2022 · HS 2017 |
 Belarus | 14%* | 2021 · HS 2017 | |
 Belize | 27% | 20% – 40% | 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 | 38%* | 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 | 7.5% | 0% – 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 | 9.7%* | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 60% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 14%* | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 22%* | 2020 · HS 2017 | |
 Lesotho | 45% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 11%* | 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 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 11% | 6% – 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 | 14%* | 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 | 9.1%* | 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 | 8.6%* | 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 | 17% | 2023 | |
 Uruguay | 20% | 2023 · HS 2017 | |
 Uzbekistan | 20%* | 2021 · HS 2017 | |
 Vanuatu | 23% | 15% – 30% | 2023 |
 Venezuela | 35% | 2023 · HS 2017 | |
| Vietnam | 20% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 55%* | 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
- 8454 T-shirts, singlets & other vests, knitted/crocheted
- End use (BEC Rev. 5)
- Consumption goods · BEC 413202
- CPC 2.1 product
- 28225 T-shirts, singlets and other vests, knitted or crocheted
- ISIC Rev. 4 activity
- 1410 Manufacture of wearing apparel, except fur apparel1430 Manufacture of knitted and crocheted apparel
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 6109.10 | unchanged |
| 2012 | 6109.10 | unchanged |
| 2007 | 6109.10 | unchanged |
| 2002 | 6109.10 | unchanged |
| 1996 | 6109.10 | unchanged |
| 1992 | 6109.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 37
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
The tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh, and Indonesia
- N359550 U.S. CBP
The tariff classification of women’s upper body garments from Vietnam
- N356594 U.S. CBP
The tariff classification of garments from various countries
- N352158 U.S. CBP
The tariff classification and eligibility under the United States-Caribbean Basin Trade Partnership Act of 2000 (CBTPA) of men’s T-shirts from Haiti
- N350231 U.S. CBP
The tariff classification of women’s knit wearing apparel from Peru
- N345242 U.S. CBP
The tariff classification of girls’ garments from Bangladesh
37 rulings in total for this code
In the UK Global Tariff, subheading 6109.10 covers 2 tariff lines and the duty is 12%.
The EU Combined Nomenclature has one tariff line for subheading 6109.10; 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 cotton T-shirts and vests, knitted worth £1.2bn (down 1% on the year before), at an average of £14.61 per kg; Bangladesh supplied 45%, followed by Türkiye.
World trade in cotton T-shirts and vests, knitted reached US$35.4bn in 2024, down 0.3% on 2023.
Bangladesh was the largest exporter with 21.5% of the total, ahead of China.
Products classified here
Questions and answers
What is the HS code for t-shirts, singlets and other vests, knitted or crocheted: of cotton?
T-shirts, singlets and other vests, knitted or crocheted: of cotton fall under HS subheading 6109.10, part of heading 6109, in section XI of the Harmonized System.
What is the import duty on t-shirts, singlets and other vests, knitted or… in the UK?
Under the UK Global Tariff, imports under 6109.10 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 t-shirts, singlets and other vests, knitted or… in the EU?
Under the EU Combined Nomenclature, imports under 6109.10 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 t-shirts, singlets and other vests, knitted or…?
Bangladesh, with US$7.6bn in 2024 (21.5% of world exports).
Which countries can export cotton T-shirts and vests, 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 cotton T-shirts and vests, 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 cotton T-shirts and vests, knitted from?
In the 12 months to August 2026, the largest suppliers were Bangladesh (45%), Türkiye (11%) and India (9%), out of total imports of £1.2bn.
Typical products
Everyday names, not part of the legal text.