# HS code 6105.10: Men's or boys' shirts, knitted or crocheted, of cotton

> HS code 6105.10 covers men's or boys' shirts, knitted or crocheted, of cotton. It sits in heading 61.05 (men's or boys' shirts, knitted or crocheted) in chapter 61 (articles of apparel and clothing accessories, knitted or crocheted). Other goods of heading 61.05 are classified under 6105.20 (of man-made fibres) or 6105.90 (of other textile materials).

Source: https://staging.border.bot/hs-codes/610510
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 61](https://staging.border.bot/hs-codes/61) / [61.05](https://staging.border.bot/hs-codes/6105) / [6105.10](https://staging.border.bot/hs-codes/610510)

## Key facts

- HS code: 6105.10
- Covers: Men's or boys' shirts, knitted or crocheted, of cotton
- Heading: [61.05: Men's or boys' shirts, knitted or crocheted](https://staging.border.bot/hs-codes/6105)
- Chapter: [61: Articles of apparel and clothing accessories, knitted or crocheted](https://staging.border.bot/hs-codes/61)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 6105.10 covers men's or boys' shirts, knitted or crocheted, of cotton.

The legal text of the subheading is “Of cotton”, in HS2022.

## What it doesn’t cover

Other goods of heading 61.05 are classified under 6105.20 (of man-made fibres) or 6105.90 (of other textile materials).

- [6105.20](https://staging.border.bot/hs-codes/610520) Of man-made fibres
- [6105.90](https://staging.border.bot/hs-codes/610590) Of other textile materials

## How it is structured

6105.10 is a six-digit subheading. Its first two digits, 61, are the chapter; the first four, 6105, are heading 61.05; the last two, 10, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted
- Heading 61.05: Men's or boys' shirts, knitted or crocheted
- Subheading 6105.10: Of cotton

## In other countries

No national tariff lines under 6105.10 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 6105.10 at six digits and add their own digits after it.

## Related codes

The same text, “Of cotton”, also divides 7 other headings in chapter 61: 6101.20 under heading 61.01, 6102.20 under heading 61.02, 6106.10 under heading 61.06, 6109.10 under heading 61.09, 6110.20 under heading 61.10, 6111.20 under heading 61.11 and 6114.20 under heading 61.14.

- [6101.20](https://staging.border.bot/hs-codes/610120) Heading 61.01: Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03
- [6102.20](https://staging.border.bot/hs-codes/610220) Heading 61.02: Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.04
- [6106.10](https://staging.border.bot/hs-codes/610610) Heading 61.06: Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted
- [6109.10](https://staging.border.bot/hs-codes/610910) Heading 61.09: T-shirts, singlets and other vests, knitted or crocheted
- [6110.20](https://staging.border.bot/hs-codes/611020) Heading 61.10: Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
- [6111.20](https://staging.border.bot/hs-codes/611120) Heading 61.11: Babies' garments and clothing accessories, knitted or crocheted
- [6114.20](https://staging.border.bot/hs-codes/611420) Heading 61.14: Other garments, knitted or crocheted

- Previous subheading: [6104.69](https://staging.border.bot/hs-codes/610469) Trousers, bib and brace overalls, breeches and shorts: Of other textile materials
- Next subheading: [6105.20](https://staging.border.bot/hs-codes/610520) Of man-made fibres

## Frequently asked questions

### What does HS code 6105.10 cover?

HS code 6105.10 covers men's or boys' shirts, knitted or crocheted, of cotton.

### Which heading and chapter is HS code 6105.10 in?

HS code 6105.10 is in heading 61.05 (men's or boys' shirts, knitted or crocheted) in chapter 61 (articles of apparel and clothing accessories, knitted or crocheted).

### Where are goods of heading 61.05 classified when 6105.10 doesn’t fit?

Other goods of heading 61.05 are classified under 6105.20 (of man-made fibres) or 6105.90 (of other textile materials).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/610510.json