How to Classify Clothing and Textiles for UK Import: The HS Code Guide

How the textile chapters are organised

Section XI of the HS system covers textiles and textile articles — Chapters 50 to 63. For finished garments and clothing accessories, the two main chapters importers need to know are:

• Chapter 61 — Articles of apparel and clothing accessories, knitted or crocheted
• Chapter 62 — Articles of apparel and clothing accessories, not knitted or crocheted (i.e. woven)

Both chapters cover broadly the same types of garments — T-shirts, shirts, jackets, trousers, dresses — but the manufacturing method of the fabric determines which chapter applies. Both carry the same 12% MFN duty rate for most garments, but the distinction still matters for:

• Accuracy of customs declarations (legally required)
• Certain preferential origin rules that differ between the chapters
• Specific subheadings at the 6-digit level that attract different rates

The critical question: knitted or woven?

The first thing to establish for any garment is whether the fabric is knitted or woven.

Knitted fabric (Chapter 61)

Knitted fabric is made by looping yarn together — think of how a hand-knitted jumper is made, but done by machine. The key identifier is that the fabric stretches in multiple directions and has visible loops or stitches when you look closely. Common knitted items include:

• T-shirts and polo shirts (jersey fabric)
• Sweatshirts, hoodies, jogging bottoms (fleece and terry fabrics)
• Jumpers, cardigans, knitwear
• Leggings, swimwear, sportswear (elasticated knit fabrics)
• Socks and tights (hosiery)

Woven fabric (Chapter 62)

Woven fabric is made by interlacing threads at right angles on a loom. It typically doesn't stretch (unless elastane is added), has a firmer feel and a clear thread pattern. Common woven items include:

• Formal shirts (woven poplin or twill cotton)
• Trousers and chinos (woven twill)
• Jeans (denim is woven)
• Jackets, suits and blazers (woven wool or polyester)
• Dresses and blouses made from woven fabric

Key headings within Chapters 61 and 62

How to classify a specific garment — step by step

1. Determine if the fabric is knitted or woven — this decides Chapter 61 vs 62. If mixed, the predominant fabric construction determines the chapter.
2. Identify the gender and type of garment — men's, women's, girls', boys' or unisex. The headings within Chapters 61 and 62 are split by gender and garment type. Unisex garments are generally classified as men's or boys' unless design features indicate otherwise.
3. Identify the principal fabric composition — cotton, wool, man-made fibres, or other. Within each heading, subheadings split by fibre composition. Cotton garments, synthetic garments and wool garments fall under different 6-digit subheadings, which can affect the duty rate and rules of origin.
4. Apply the full 10-digit code — the UK adds national subdivisions at digits 9–10 for statistical and policy purposes. These don't usually change the duty rate but must be correct on your import declaration.

Common classification mistakes for clothing

Treating all sportswear as Chapter 62

Much sportswear and activewear is knitted — leggings, gym tops, compression wear. These belong in Chapter 61, not 62. The distinction matters for origin rules under certain trade agreements.

Misclassifying accessories as garments

Scarves, gloves, hats and belts are not clothing for Chapter 61/62 purposes. They fall under Chapter 61 (if knitted) or Chapter 62 (if not knitted) but under specific headings for accessories (6117, 6217), not under the main garment headings. Rates can differ.

Using the wrong gender classification

HMRC's Trade Tariff notes are clear: if a garment is designed for both sexes (unisex), it goes in the men's or boys' heading unless it's of a cut clearly designed for women or girls. For children's clothing, the Chapter 62 notes define "girls' garments" vs "boys' garments" by cut, not by labelling.

Ignoring fibre content

A T-shirt in heading 6109 splits further at the 6-digit level by fibre: 6109.10 for cotton, 6109.90 for other. On a UK import declaration, you need all 10 digits. Using the wrong subheading is a classification error even if the 4-digit heading is correct.

What about footwear?

Footwear is Chapter 64 — completely separate from clothing. The key classification question for footwear is the outer sole material (rubber, plastic, leather, textile) and then the upper material. Duty rates range significantly:

• Rubber/plastic outer sole and upper — 16.9% (heading 6402)
• Rubber/plastic outer sole, textile upper — 12% (heading 6404)
• Leather upper — 3.5–8% (heading 6403)

Getting footwear classification wrong is very common — and the difference between 16.9% and 12% is significant at scale.

Frequently asked questions

What's the duty rate on children's clothing?

The same 12% applies to children's clothing under Chapters 61 and 62. However, children's clothing for babies under Chapter 6111 and 6209 attracts 12% — but note that in the UK, children's clothing for under-14s is zero-rated for VAT. So while duty at 12% still applies, there's no import VAT to pay (or reclaim) on children's clothes.

Does it matter if my clothing is labelled differently?

Labelling doesn't change the classification. A garment labelled "unisex" that is clearly cut for women should still be classified in the women's heading. Classification is based on the physical characteristics of the goods, not the marketing.

Where can I find the full clothing subheadings?

The HMRC Trade Tariff online tool lists all subheadings with their duty rates. You can also use LandedHQ's HS Code Lookup — enter a description of your garment and it will identify the correct code using the live HMRC tariff data.