HS codes for clothing: chapter 61 vs 62 explained

Clothing is classified in two chapters of the Harmonized System. Chapter 61 covers garments made from knitted or crocheted fabric, such as t-shirts, hoodies and polos. Chapter 62 covers garments made from woven fabric, such as jeans, chinos and button-down shirts. Within each chapter, the garment type sets the four-digit heading and the fibre that is heaviest by weight sets the subheading. The code matters because it decides the duty rate: in the United States the general (MFN) rate is 16.5% on a cotton t-shirt and 32% on a polyester one. Goods of Bangladesh have paid a further 10% Section 301 tariff on top since 24 July 2026, so 26.5% and 42%; our guide to US tariffs on clothing from Bangladesh gives the rate for each garment.

What is an HS code, and why do codes differ between countries?

The Harmonized System is the product nomenclature maintained by the World Customs Organization (WCO). The current edition is HS 2022. It gives every product a six-digit code, and countries then add their own digits for their tariffs and statistics. As HMRC puts it, only the first six digits are used worldwide. The UK uses 10-digit commodity codes on import declarations, and the US uses the 10-digit Harmonized Tariff Schedule (HTS).

So a cotton t-shirt is 6109.10 everywhere, 6109 10 00 10 in the UK tariff and 6109.10.00 plus a statistical suffix in the US. The six digits your supplier puts on the invoice are a good starting point. The last digits, and the duty rate attached to them, have to come from the tariff of the country you import into.

Chapter 61 or 62: knitted or woven?

The WCO chapter notes are blunt. Chapter 61 “applies only to made up knitted or crocheted articles”. Chapter 62 covers made-up articles of any textile fabric, excluding knitted or crocheted ones. The type of garment does not decide the chapter; the fabric construction does.

• Knitted, so chapter 61: single jersey, interlock, piqué, rib, French terry, fleece, most activewear and most underwear.
• Woven, so chapter 62: poplin, oxford, twill, denim, canvas, chiffon, linen and most workwear fabrics.

This is why a polo shirt and a dress shirt land in different chapters even though both are “shirts”: a piqué polo is knitted (heading 6105), a poplin shirt is woven (heading 6205). Jeans are woven, so they sit in chapter 62. A jogger made from French terry is knitted, so it sits in chapter 61, while a chino jogger in woven twill sits in chapter 62. Write “knitted” or “woven” next to every fabric in your tech pack, because the broker will need to know.

How the fibre changes the code

Within a heading, subheadings split by material, typically cotton, synthetic or man-made fibres, wool and “other”. For blends, the Section XI notes apply a simple rule: the garment is classified as if it consisted wholly of the textile material that predominates by weight over any other single material.

• A 60% cotton, 40% polyester t-shirt is classified as cotton: 6109.10.
• A 60% polyester, 40% cotton t-shirt is classified as man-made fibre: 6109.90.
• When no single material predominates, as in an exact 50/50 blend, the rule takes the heading that occurs last in numerical order. Synthetic fibres come after cotton in the nomenclature, so a 50/50 cotton-polyester garment is classified with the man-made fibres.

Elastane counts too. A legging of 78% nylon and 22% elastane is man-made fibre either way, but a blend close to 50/50 can tip into another subheading if the bulk fabric differs slightly from the spec. Keep the fibre composition by weight, from the fabric test report, on file for every style.

Common garments and their codes

The table shows the six-digit subheading for common garments, with the general duty rates we checked in the US HTS and the UK Trade Tariff on 22 September 2026. US rates are the general (MFN) column only, before any additional tariffs: goods of Bangladesh entered from 24 July 2026 also pay 10% under Section 301 on every line in the table, for example 26.5% in total on a cotton t-shirt. Our guide to US tariffs on clothing from Bangladesh shows what is added on top, and the wider US position is on our page for US brands. The UK rate is the standard third-country rate; Bangladeshi goods pay 0% under the UK’s Developing Countries Trading Scheme with a valid origin declaration. Our guide to UK import duty on clothing by country compares the rates for other supplying countries.

Two lessons sit in that table. In the US, switching a tee from cotton to polyester nearly doubles the general duty rate, from 16.5% to 32% (26.5% to 42% for goods of Bangladesh), so a fabric decision is also a duty decision. In the UK, the rate barely moves between these codes, but a wrong code can still void a preference claim or trigger a post-clearance correction.

The details that move a garment to another heading

Most misclassification in apparel comes from small design features that the chapter notes treat as decisive. The WCO notes and HMRC’s textile guidance include these:

• A drawstring or ribbed waistband at the hem takes a garment out of 6109. A hemmed tee is 6109; the same body with a ribbed or drawcord hem usually becomes a sweatshirt-type garment of 6110.
• A neckline opening with buttons also takes it out of 6109; a henley or polo is a shirt of 6105 or 6106.
• Pockets below the waist or a tightened hem take a garment out of the shirt headings, 6105, 6106, 6205 and 6206.
• Fewer than 10 stitches per centimetre in a knitted shirt moves it out of 6105 and 6106, so a loosely knitted “shirt” can be classified as a pullover of 6110 instead.
• Men’s or women’s. Left-over-right front closure means men’s; right-over-left means women’s, unless the cut clearly shows otherwise. A garment that cannot be identified as either is classified as women’s. T-shirts are the exception: 6109 does not split by gender.
• Babies’ garments for a body height of up to 86 cm have their own heading, 6111.
• Zip-through hoodies. Heading 6110 covers cardigans with a full-length opening, but HMRC’s definition of anoraks includes garments with a hood, a full front zip and a lining, and “similar articles” lacking one of those features. A zip hoodie sits close to that boundary, so this is a style worth a formal ruling.

Co-ords, sets and tracksuits

Matching sets are a common trap for new brands selling co-ords. The WCO notes define an ensemble as a set put up for retail sale, with one upper garment and one or two lower garments, all made in identical fabric of the same construction, style, colour and composition, in compatible sizes. A set that meets every condition is classified as one ensemble under 6103 or 6104 for knits, or 6203 or 6204 for wovens. If the top and bottom differ in fabric or colour, the pieces are classified separately, each under its own heading.

Track suits are expressly excluded from ensembles and have their own heading, 6112 for knitted track suits, alongside ski suits and swimwear. Swimwear is itself a heading rather than a type of top or bottom. So a “lounge set” of a French terry sweatshirt and joggers may be an ensemble, two separate garments, or a track suit, depending on its construction and how it is sold. Describe exactly what the set is on the invoice, and do not leave the classification of a new set to the last week before shipping.

What to put on the commercial invoice for each style

A customs broker can only classify what the paperwork describes. For every style, the invoice or an attached specification should show:

• The garment type in plain words: “men’s knitted pullover with hood”, not “style 2231”.
• Knitted or woven, and the fabric name.
• Fibre composition by weight, adding up to 100%.
• Men’s, women’s, unisex or children’s, with the size range.
• Design features that affect the heading: closures, pockets, hem finish, lining.
• The proposed HS code, at least to six digits.

Who is responsible for the code?

The importer is. Your supplier or buying house can propose a code, and a good one will put it on the commercial invoice for each style, but customs holds the importer of record responsible for the declaration. Under DDP terms that is the seller or its agent; under FOB it is you. HMRC warns that if you rely on an overseas supplier’s code, you need to check how much of it applies in the UK.

When a style is borderline, get certainty in writing before you ship.

• UK: apply to HMRC for an Advance Tariff Ruling. You must apply before the goods clear customs, and HMRC says it replies in 30 to 120 days.
• EU: apply to an EU customs authority for a Binding Tariff Information decision.
• US: request a binding ruling from U.S. Customs and Border Protection, and first search its published rulings database for similar garments.

How to find the right code, step by step

1. Decide knitted or woven from the fabric, not the garment.
2. Pick the heading from the garment type: t-shirt, jersey or pullover, shirt, trousers, dress and so on.
3. Check the design details above that can move it to another heading.
4. Pick the subheading from the fibre that predominates by weight.
5. Add the national digits from your market’s tariff and read the duty rate and any preference there.
6. Record the code, the composition and the reasoning for each style, and reuse it on reorders.

What to do next

Put the proposed code for each style on your purchase order, and ask your supplier to show it on the commercial invoice, as we do on our export documents. Then read the duty and origin rules for your market on our pages for UK brands and EU brands. If you are choosing between fabrics partly on duty, send us the styles and we will quote each option; write the composition against each one and ask your customs broker to confirm its code.