If you're importing T-shirts, sweatshirts, hoodies, underwear or socks into the UK, your products fall under HS Chapter 61. The standard duty rate is 12%, but that figure changes significantly depending on where the goods were made. This guide covers every heading in Chapter 61, how to pick the right commodity code, and which countries allow you to import at zero duty.
HS Chapter 61 covers "Articles of apparel and clothing accessories, knitted or crocheted." It is one of two main clothing chapters in the Harmonized System — Chapter 62 covers woven garments. If a garment is made from knitted fabric (fabric formed by interlocking loops), it goes in Chapter 61.
Chapter 61 is one of the highest-volume import chapters for UK businesses. T-shirts, jumpers, hoodies, leggings, sportswear, underwear and socks all fall here. The standard UK import duty rate across most of Chapter 61 is 12%, applied on the CIF customs value of the goods.
Each heading within Chapter 61 covers a specific garment type. The 4-digit heading is then extended to 6, 8 and 10 digits to specify fabric type, gender and other variables.
| Heading | What it covers | UK duty rate |
|---|---|---|
| 6101 | Men's overcoats, car coats, capes, anoraks, ski jackets (knitted) | 12% |
| 6102 | Women's overcoats, car coats, capes, anoraks, ski jackets (knitted) | 12% |
| 6103 | Men's suits, ensembles, jackets, blazers, trousers (knitted) | 12% |
| 6104 | Women's suits, ensembles, jackets, dresses, skirts (knitted) | 12% |
| 6105 | Men's shirts (knitted or crocheted) | 12% |
| 6106 | Women's blouses and shirts (knitted or crocheted) | 12% |
| 6107 | Men's underpants, briefs, nightshirts, pyjamas (knitted) | 12% |
| 6108 | Women's slips, petticoats, knickers, nightdresses, pyjamas (knitted) | 12% |
| 6109 | T-shirts, singlets and other vests (knitted) — the most imported code | 12% |
| 6110 | Jerseys, pullovers, sweatshirts, waistcoats and similar (knitted) | 12% |
| 6111 | Babies' garments and clothing accessories (knitted) | 0%–12% |
| 6112 | Track suits, ski suits and swimwear (knitted) | 12% |
| 6113 | Garments made of coated, covered or laminated knitted fabric | 12% |
| 6114 | Other garments (knitted) — catch-all for garments not elsewhere specified | 12% |
| 6115 | Tights, stockings, socks and other hosiery (knitted) | 12% |
| 6116 | Gloves, mittens and mitts (knitted or crocheted) | 12% |
| 6117 | Other accessories — scarves, ties, belts, parts of garments (knitted) | 12% |
Heading 6109 (T-shirts) and 6110 (sweatshirts and jumpers) account for the majority of Chapter 61 import volumes into the UK.
The determining factor is the fabric construction, not the garment style. This catches many importers out:
Once you know the heading, you need to go to 10 digits. The breakdown typically follows: heading (4 digits) → subheading by fibre type (6 digits) → further split by garment detail or gender (8 digits) → UK-specific code (10 digits).
| Commodity code | Description | UK duty |
|---|---|---|
| 6109 10 00 | T-shirts, singlets and vests of cotton (knitted) | 12% |
| 6109 90 20 | T-shirts, singlets and vests of other textile materials (knitted) | 12% |
| 6110 20 10 | Jerseys and pullovers of cotton (knitted) | 12% |
| 6110 30 10 | Jerseys and pullovers of man-made fibres (knitted) | 12% |
| 6115 96 10 | Socks and stockings of cotton (knitted) | 12% |
| 6107 11 00 | Men's underpants and briefs of cotton (knitted) | 12% |
| 6112 41 90 | Women's swimwear of synthetic fibres (knitted) | 12% |
The commodity code gets you to the base rate. What you actually pay depends on where the goods were made and whether a preferential trade arrangement applies.
| Country of origin | Arrangement | Duty rate on Ch 61 |
|---|---|---|
| Bangladesh | DCTS Enhanced Preferences | 0% |
| Turkey | UK-Turkey FTA | 0% |
| Cambodia | DCTS Enhanced Preferences | 0% |
| Vietnam | CPTPP (phased to 2031) | ~9.6% reducing |
| India | DCTS Standard | ~9.6% |
| Pakistan | DCTS Standard | ~9.6% |
| China | No agreement (MFN) | 12% |
To claim a preferential rate, your goods must genuinely originate in that country and you must hold the correct documentation: a DCTS statement of origin (with REX number for shipments over €6,000) for DCTS countries, or a statement on invoice or EUR.1 for Turkey. Without these documents, your freight forwarder cannot claim the preference on your customs declaration.
Many headings in Chapter 61 split by gender (men's vs women's). For garments sold without a designated gender, HMRC guidance generally directs classification based on the cut and sizing of the garment. Unisex products typically classify under the men's heading. When in doubt, consult the UK Trade Tariff Explanatory Notes or seek a HMRC advance tariff ruling.
Heading 6111 covers babies' garments and clothing accessories for infants up to approximately 86 cm in height or 24 months in age. Some subheadings within 6111 attract 0% UK import duty. If you import infant clothing, check whether 6111 applies rather than defaulting to the adult heading.
Within most Chapter 61 headings, the first level of subdivision is fibre type: cotton, wool, synthetic, or other. The classification follows the predominant fibre by weight. A garment that is 60% cotton and 40% polyester classifies as cotton (6109 10 00 for T-shirts). A garment that is 55% polyester classifies under the synthetic/other subheading.
The code is 6109 10 00: T-shirts, singlets and other vests of cotton, knitted or crocheted. This is one of the highest-volume commodity codes in UK clothing imports. If the T-shirt contains a blend that is predominantly synthetic (over 50% polyester, for example), the correct code shifts to 6109 90 20. Check the fibre content label on the product to confirm which applies.
Check the fabric construction. Chapter 61 covers knitted fabrics (loops) and Chapter 62 covers woven fabrics (loom-interlaced). Jersey, rib, interlock and fleece are all knitted. Poplin, denim, twill and canvas are all woven. A T-shirt made from jersey is Chapter 61 even though it looks like a simple garment. A formal shirt made from woven poplin is Chapter 62 even though both might be labelled "cotton shirt."
Fibre content must appear on labels permanently attached to each garment, as required by the UK Textile Products Regulations. HMRC uses fibre composition to verify the correct commodity code. Your commercial invoice should list the fibre breakdown for each product line. Incorrect fibre declarations can result in the wrong rate being applied or customs queries on arrival.
Use LandedHQ's HS lookup to get the correct 10-digit commodity code, duty rate and any preferential rates that apply to your specific garment.
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