HS Code for Cotton T-shirts (India (CBIC))
PRIMARY CLASSIFICATION RESULT (India (CBIC))
The primary 6-digit Harmonized System (HS) code for cotton t-shirts is 6109.10 (T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton). Under the 2026 India Customs Tariff (ITC-HS), representative general duties are 20.00% [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 6109.10 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton | Of cotton | View 6109.10 → |
| 6109.90 | T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of other textile materials | Of other textile materials | View 6109.90 → |
Official Primary Sources & Authority References
CBIC Customs Tariff ↗
Central Board of Indirect Taxes and Customs official 8-digit ITC-HS tariff schedule for Cotton T-shirts.
ICEGATE Customs Portal ↗
CBIC official ICEGATE e-commerce customs portal and CAAR rulings.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Cotton T-shirts Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Cotton T-shirts?
The primary 6-digit Harmonized System (HS) code for Cotton T-shirts is HS 6109.10 (T-shirts, singlets, tank tops and similar garments, knitted or crocheted, Of cotton).
What is the India (CBIC) general import duty for Cotton T-shirts?
Under the 2026 India Customs Tariff (ITC-HS), representative MFN general duty rates for Cotton T-shirts under HS 6109.10 are 20.00%.
Are there alternative candidate subheadings for Cotton T-shirts?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 610910, 610990.
What mandatory import documents are required for Cotton T-shirts?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Cotton T-shirts?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Cotton T-shirts?
Import fees are assessed on entered customs value under destination regulations.
💬
Ask Jack — Customs Lookup