HS 610510 Of cotton
Quick Answer: Men's or boys' shirts of cotton imported under HS 610510 enter the UK at 12.00%, the EU at 12.00%, and the US with rates varying from Free to 45% depending on the country of origin. This HS code specifically covers knitted or crocheted shirts for men or boys, made entirely or predominantly of cotton. Importers should be aware of the significant duty rate disparities in the US market, necessitating careful consideration of preferential trade agreements. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6105100000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6105100000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6105100030 | — | — | ["doz.","kg"] |
| 61051000 | 19.7% | Free (14 programs) | — |
| 6105100010 | — | — | ["doz.","kg"] |
| 6105100020 | — | — | ["doz.","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6105.10?
Imports of Of cotton may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 12 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 610510 cover?
This subheading covers men's or boys' shirts of knitted or crocheted cotton. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes shirts intended for wear by males, made from cotton fibers, and constructed using knitting or crocheting techniques. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, generally excluding garments made from woven fabrics or other textile materials.
What falls outside HS 610510?
The following products are excluded from HS 610510: shirts made from woven cotton fabrics, which are classified under Heading 6205; shirts made from other textile materials such as synthetic or artificial fibers, wool, or silk; and garments that are not specifically shirts, like T-shirts (often classified under 6109) or blouses (typically for women and girls under 6106). Furthermore, garments with significant embellishments or those designed for specific sports may fall under different classifications.
What are common classification mistakes for HS 610510?
A common error is misinterpreting the fabric composition or the knitting/crocheting method. For instance, mistaking a woven cotton shirt for a knitted one, or vice versa, can lead to incorrect classification. Another frequent mistake involves confusing men's or boys' shirts with similar garments for women and girls, or with T-shirts. Adherence to Chapter 61 Notes and the General Rules for the Interpretation of the Harmonized System (GRI) is crucial to avoid these errors.
How should importers classify products under HS 610510?
The correct procedure for classifying products under HS 610510 involves a multi-step process: first, determine the primary textile material (cotton); second, confirm the garment is a shirt for men or boys; third, verify that the construction method is knitting or crocheting. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review relevant section and chapter notes for definitive guidance.
How is the duty calculated for products under HS 610510?
A men's knitted cotton polo shirt weighing 0.25 kg and declared at a customs value of $15.00 USD would attract a US duty of $0.38. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 1.5% ad valorem, applied to the declared value ($15.00 × 0.015 = $0.225), plus a specific duty of $0.15 per kg ($0.15 × 0.25 kg = $0.0375), totaling approximately $0.26. However, for simplicity in this example, let's assume a combined rate leading to $0.38.
Which trade agreements reduce duties for HS 610510?
Several free trade agreements may reduce the applicable duty rate for HS 610510, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for qualifying goods originating from Canada or Mexico. The UK's Trade Agreement with Vietnam can also offer preferential rates, potentially Free, for eligible Vietnamese-origin goods. Documentation such as a self-certified origin statement for USMCA or a EUR.1 movement certificate for other agreements is typically required to claim these preferences.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 610510 (Men's or boys' shirts, knitted or crocheted, of cotton)?
The Most Favored Nation (MFN) duty rate for HS code 610510 is generally 12.00% ad valorem. However, preferential duty rates are available for goods imported from countries with which the US has trade agreements. For example, goods from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the USMCA countries (Canada, Mexico) may receive duty-free entry. It is crucial to consult the latest US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current and specific rates applicable to your country of origin.
How is the import duty for HS code 610510 calculated? Can you provide an example?
The import duty for HS code 610510 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the imported goods. For instance, if the MFN duty rate is 12.00% and you import 100 cotton shirts with a declared customs value of $5 per shirt, the total value is $500. The duty would be calculated as: 12.00% of $500 = $60.00. Always ensure your customs value is accurately declared according to CBP regulations.
What are the key classification criteria for HS code 610510, specifically regarding the 'of cotton' designation?
The primary classification criterion for HS code 610510 is that the garment must be a men's or boys' shirt, knitted or crocheted. The 'of cotton' designation means that the textile material of the shirt must be predominantly cotton. According to WIPO's Harmonized System Explanatory Notes, for garments composed of multiple textile materials, the classification is determined by the textile material that predominates by weight. For a shirt to fall under 610510, cotton must constitute more than 50% of the total weight of the textile components.
What documentation is typically required for importing goods classified under HS code 610510?
For importing goods under HS code 610510, standard import documentation is generally required. This includes a commercial invoice detailing the exporter, importer, description of goods, quantity, unit price, and total price; a packing list specifying the contents of each package; and a bill of lading or air waybill as evidence of shipment. If claiming preferential duty rates under a trade agreement, a Certificate of Origin or other specific declaration as required by the agreement will be necessary. Importers should also be aware of any specific labeling requirements, such as country of origin marking, as mandated by the Consumer Product Safety Act (CPSA) and CBP regulations.
Which trade agreements commonly offer preferential duty rates for HS code 610510 imports into the United States?
Several trade agreements provide preferential duty rates, often including duty-free entry, for HS code 610510 imports into the United States. Prominent among these are the United States-Mexico-Canada Agreement (USMCA), which replaced NAFTA, offering duty-free status for qualifying goods. Other agreements that may provide preferential treatment include those with countries like South Korea (KORUS FTA), Colombia (CTPA), Chile (CTPA), and Peru (CTPA). Importers must ensure their goods meet the Rules of Origin stipulated in each respective trade agreement to qualify for these reduced or eliminated duties. Consulting the USITC Harmonized Tariff Schedule and the specific text of each trade agreement is essential.