HS Codes for Clothing & Apparel

What is the HS code for T-shirts?

The most common HS code for cotton T-shirts and polo shirts is 6109.10 (knitted cotton, unisex) or 6105.10 (men's cotton knitted shirts). Synthetic/polyester T-shirts use 6109.90. Always verify the specific 8-digit EU or 10-digit USA code for your exact fibre content and gender classification.

Do I need an HS code for EU to EU clothing shipments?

No — HS codes and customs documentation are not required for shipments between EU member states (e.g., France to Germany, Italy to Spain). The EU single market means free movement of goods with no customs. HS codes are only needed when shipping from or to non-EU countries.

What EU import duty applies to clothing from China?

Clothing from China typically attracts the standard EU MFN duty of 12% on the customs value (CIF value at EU border). China does not currently benefit from a preferential EU trade agreement, so the full 12% applies. EU VAT (20% in France, 19% in Germany, etc.) is charged separately on the customs value plus duty.

What is the difference between HS Chapter 61 and Chapter 62?

Chapter 61 covers knitted or crocheted clothing — T-shirts, jerseys, socks, leggings, underwear. Chapter 62 covers woven garments — shirts with buttons, trousers, jackets, dresses made from woven fabric. If the garment is stretchy knit fabric, it's Chapter 61. If it's woven (non-stretch) fabric, it's Chapter 62.

What HS code for hoodies and sweatshirts?

Hoodies and sweatshirts are typically classified under 6110.20 (cotton knitwear) or 6110.30 (man-made fibre knitwear). A 100% cotton hoodie = 6110.20. A polyester fleece hoodie = 6110.30. A 80% cotton / 20% polyester blend hoodie = 6110.20 (dominant fibre: cotton). EU duty rate: 12% for both.

Do I need to pay duty on clothing samples sent abroad?

Duty technically applies to all commercial goods, including samples. However, samples sent free of charge with low or symbolic value may qualify for simplified procedures in some countries. Always declare a realistic market value — not €0. For EU imports, samples under €150 from non-EU can use IOSS if the sender is registered.

How do I find the correct HS code for clothing using official tariff databases?

Use the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) and browse Chapters 61–62. Start by determining fibre type (cotton, wool, synthetic) and garment type (knitwear vs woven, men's vs women's). For UK: gov.uk/trade-tariff. For USA: hts.usitc.gov. Many carriers also provide HS code lookup tools. If you regularly ship a specific garment type with complex fibre composition, request a Binding Tariff Information (BTI) ruling from your national customs authority for legal certainty on all future shipments of that product.

What happens if I declare clothing with the wrong HS code?

Declaring clothing under an incorrect HS code can result in: underpayment of duty (12% EU rate means errors are financially significant), post-clearance demand for additional duty plus interest and penalties, customs examination and delays, and flagging of your EORI number for enhanced scrutiny on future shipments. In the USA, deliberate misclassification of clothing — a major enforcement focus area — can trigger CBP audits covering all prior shipments. Always use the correct HS code matched to the actual fibre content and garment type as manufactured.

How does country of origin affect import duty on clothing?

Country of origin, not country of shipment, determines duty. A Bangladesh-made T-shirt shipped via a UK warehouse enters the EU at the Bangladesh MFN rate — but Bangladesh benefits from EU EBA (Everything But Arms) GSP, giving 0% EU duty with a REX declaration or EUR.1 certificate. A Chinese-made garment shipped from Portugal enters the EU at the standard 12% Chinese MFN rate. Always declare the actual country of manufacture on the invoice. Incorrect origin declarations to claim unearned preferential rates constitute customs fraud.

Are there anti-dumping duties on clothing from China in the EU?

Currently the EU and UK do not maintain general anti-dumping duties on clothing from China under Chapters 61–62. However, USA Section 301 tariffs apply to Chinese-origin clothing in the USA — synthetic fibre garments from China (e.g., polyester fleeces, nylon activewear) can face additional 7.5–25% Section 301 tariffs on top of standard MFN rates. EU market surveillance on textile labelling and product safety for Chinese-origin clothing is active — non-compliant products are regularly removed from EU sale via RAPEX alerts.

How does the EU-UK TCA affect clothing trade between EU and UK?

Under the EU-UK TCA, clothing of EU origin — where both the fabric weaving and garment making occurred in the EU (double transformation rule) — qualifies for 0% UK import duty instead of the standard 12% UK MFN rate. Similarly, UK-origin clothing enters the EU at 0%. However, garments cut and sewn in Portugal from imported Asian fabric do NOT qualify as EU-origin under TCA Rules of Origin. Only clothing where the fabric was woven in the EU from any origin yarn, and then made into garments in the EU, qualifies. Verify origin with EUR.1 certificates or supplier declarations.

What is Binding Tariff Information (BTI) for clothing and when should I request one?

A BTI is a legally binding 3-year ruling from EU customs authorities confirming the correct HS classification for a specific garment. It is valuable when fibre content creates classification uncertainty — for example, a borderline cotton/synthetic blend where the dominant fibre is unclear, a functional garment that could be activewear or workwear, or a garment with multiple material components. Apply through Portugal's AT (Autoridade Tributária e Aduaneira). One BTI covers all identical shipments of that specific product across the entire EU for 3 years, providing full duty certainty.

What is the difference between a 6-digit, 8-digit and 10-digit HS code for clothing?

The 6-digit HS code (e.g., 6109.10) is internationally standardised and used in FTA Rules of Origin calculations and trade statistics. The EU uses 8-digit CN codes (e.g., 6109.10.00) for import duty assessment. The 10-digit TARIC code adds EU-specific measures such as anti-dumping duties or tariff suspensions. The USA uses a 10-digit HTS code (e.g., 6109.10.00.20) with different sub-categorisations. Always declare the correct 8-digit CN8 (EU) or 10-digit HTS (USA) code on your customs declaration — the 6-digit code alone is insufficient for clearance.

What are the most common HS code misclassification mistakes for clothing?

The most common errors are: (1) Confusing Chapter 61 (knitwear — knitted or crocheted fabric) with Chapter 62 (woven garments) — a fleece sweatshirt is Chapter 61, a cotton button-down shirt is Chapter 62. (2) Using a men's code for a women's or unisex garment — EU codes distinguish by gender. (3) Declaring a mixed order of different garment types under a single HS code — each garment type needs its own line on the invoice. (4) Incorrect fibre attribution — a 55% cotton/45% polyester garment classifies under cotton codes (dominant fibre), not synthetic, even though it contains significant polyester.

What IOSS rules apply to clothing sold online to EU customers from outside the EU?

The EU Import One-Stop Shop (IOSS) scheme applies to B2C e-commerce clothing sales under €150 from non-EU sellers to EU consumers. With IOSS, the seller collects destination-country VAT at checkout and remits it monthly — the parcel then clears EU customs without additional charges on delivery. For clothing orders over €150 per shipment, standard EU customs duty (12%) and import VAT apply at the border. IOSS registration is strongly recommended for any clothing e-commerce brand targeting EU consumers — without it, customers face unexpected customs charges on delivery, leading to high refusal and return rates.