HS Code for Cotton T-Shirt in India: Knitted vs Woven, Duty and Compliance

A plain cotton T-shirt is about as simple as clothing gets. But garment codes in India depend on three small details that suppliers often get wrong on the invoice: whether the fabric is knitted or woven, what the main fibre is, and what style the garment actually is.

Here's how I'd check a T-shirt shipment before it leaves the factory.

The usual HS code: 6109 10 00

Almost every T-shirt is made of knitted fabric (jersey), which is why it sits in Chapter 61 and not Chapter 62 (woven garments). And when cotton is the fibre that predominates by weight, it goes under 6109 10. Printing, embroidery or a brand logo don't change this.

Why not 6105 10 or 6205 20 (shirts)?

This is the mix-up I see most with tops. Importers think "it's a men's shirt", and the code ends up as 6105 10 (knitted shirts) or 6205 20 (woven cotton shirts).

The difference is style. A T-shirt is a light top with no collar, no buttons and no pockets below the waist. Once you add a collar and a button placket, like a polo shirt, it usually moves to 6105 (men's) or 6106 (women's) knitted shirts. And if the fabric is woven, like a cotton casual shirt, it goes to Chapter 62 altogether.

What decides the final code

• Knitted or woven: check the fabric, not the supplier's description. T-shirts are knitted; most formal shirts are woven.
• Main fibre by weight: 100% cotton or cotton-majority stays in 6109 10. A polyester-majority T-shirt moves to 6109 90.
• Collar and buttons: a polo-style top usually becomes a knitted shirt (6105/6106).
• Sleeve length and fit: long-sleeve T-shirts are still T-shirts; sweatshirts with a heavier brushed fabric go to 6110.
• New or used: worn clothing is a different heading entirely, with restricted import policy.

How import duty is worked out

Duty is calculated on the assessable value (CIF in rupees): Basic Customs Duty, then the Social Welfare Surcharge on that duty, then IGST on the total. Garment duties often have a specific (per-piece) element alongside the percentage, and IGST on clothing can depend on the sale value per piece. Preferential rates under trade agreements can also apply if you have a valid certificate of origin, for example from some South and Southeast Asian countries.

All of this changes by notification, so check the rate on the day you file. A lookup on your exact T-shirt, or the free import duty calculator, will give you the current figure.

Compliance checklist for cotton T-shirts

🔴 Mandatory · 🟠 Check · 🟢 Not required

Mistakes that cost importers money

• Declaring polo shirts as T-shirts (or the other way round) on one invoice line.
• Assuming "cotton" when it's a blend where polyester is actually the bigger share by weight.
• Shipping without the azo dye certificate and waiting for customs sample testing.
• Claiming FTA benefit without a proper certificate of origin.

My advice

For garments, ask the supplier for the fabric composition by weight and a photo of the garment before they print the invoice. That one email settles the chapter, the heading and the fibre line. If your range mixes T-shirts, polos and sweatshirts, check each style with a lookup rather than putting everything under one code.