Three four-digit codes cover nearly everything a knitwear buyer imports. Know them and duty stops being a surprise; it becomes a line you can calculate before ordering. This is the importer’s working guide, with the current rates that matter.
The three codes that cover knit tops
| HS heading | Covers | Common splits |
|---|---|---|
| 6109 | T-shirts, singlets, vests (knit) | 6109.10 cotton · 6109.90 man-made fibre |
| 6110 | Sweaters, pullovers, sweatshirts, hoodies | 6110.20 cotton · 6110.30 man-made fibre |
| 6105 / 6106 | Men’s / women’s knit shirts incl. polos | By fibre, as above |
Classification runs on chief weight: a 60/40 cotton-poly tee classifies as cotton; a 50/50 sits at a boundary worth confirming with your broker. Blends are why two “identical” garments can carry different duty bills.
Duty rates by market, standard vs Nepal origin
| Market | Standard (MFN) on knit tops | From Nepal |
|---|---|---|
| UK | 12% | 0% (DCTS) |
| EU | 12% | 0% (EBA, REX statement) |
| Canada | 18% | 0% (LDCT, Form B255) |
| Japan | ~7.4–10.9% | 0% (LDC preference, Form A) |
| USA | 16.5% cotton tee · 32% synthetic tee · 19.7% cotton polo | Same, no preference |
Two practical notes. The US fibre split is the sleeper: moving a US-bound programme from polyester to chief-weight cotton nearly halves the duty. And every 0% in that table depends on origin paperwork — the declaration, statement or certificate your exporter must supply. How origin rules work, and the full duty-free guide.
How to use codes like a pro importer
- Put the intended HS code on your purchase order, it forces alignment before goods move.
- Check the code in your own national tariff tool (UK Trade Tariff, EU TARIC, USITC HTS), national digits vary.
- Keep fibre compositions honest on documents; customs lab-tests garments, and a mis-declared blend is the importer’s problem.
- Rates change, verify at order time. (Table above reflects verified rates as of August 2026.)
Our documents arrive with codes, compositions, and origin paperwork pre-stated — see the process or ask us the duty position for your exact product and market.