Subheading · Chapter 61 · Section XI, Textiles and textile articles

HS 6105 10Men's or boys' shirts, knitted or crocheted: of cotton

Articles of apparel and clothing accessories, knitted or crocheted

Customs duty: 20%; 3 tariff items; Some with a minimum per unit
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 3.9%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
6105 10 10	Shirts, hand crocheted	20% or Rs. 83 per piece, whichever is higher	5% or 18%	units
6105 10 20	Knit shirts (other than T-shirts) and sweat shirts, other than hand crocheted	20% or Rs. 83 per piece, whichever is higher	5% or 18%	units
6105 10 90	Other	20% or Rs. 83 per piece, whichever is higher	5% or 18%	units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 20%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5% or 18%, depending on the goods.
Until 21 September 2025 5% or 12%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 388	Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 197	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5% or 12%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% or 18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
6105Special Advance Authorisation	Men's or boys' shirts, knitted or crocheted	—	—
610501Special Advance Authorisation	Of Cotton	1.3%	—
610502Special Advance Authorisation	Of Blend containing Cotton and Man Made Fibre	1.7%	—
610503Special Advance Authorisation	Of Man Made Fibres	2.1%	Rs. 11 per Piece
610504Special Advance Authorisation	Of Silk (other than containing Noil silk)	0.9%	—
610505Special Advance Authorisation	Of Wool	0.9%	—
610506Special Advance Authorisation	Of Blend containing Wool and Man Made Fibre	0.9%	—
610507Special Advance Authorisation	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	1.6%	—
610599Special Advance Authorisation	Of Others	0.9%	—
6105	Men's or boys' shirts, knitted or crocheted	—	—
610501	Of Cotton	3%	Rs. 29.9 per Piece
610502	Of Blend containing Cotton and Man Made Fibre	2.9%	Rs. 25.7 per Piece
610503	Of Man Made Fibres	2.7%	Rs. 25 per Piece
610504	Of Silk (other than containing Noil silk)	5.1%	Rs. 385 per Piece
610505	Of Wool	2.5%	Rs. 206 per Piece
610506	Of Blend containing Wool and Man Made Fibre	2.6%	Rs. 81 per Piece
610507	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	2.6%	Rs. 19.6 per Piece
610599	Of Others	2.5%	Rs. 26 per Piece

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6105 10, and China's below.

China: the same goods (6105 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 4 expired under 6105 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
6105.10.00.10	Boys' knitted or crocheted cotton play-suit shirts棉制针织或钩编男童游戏套装衬衫	3.9%APTA rate, with an APTA certificate of origin	6%	13%	13%	AM
6105.10.00.90	Other knitted or crocheted men's shirts of cotton其他棉制针织或钩编其他男衬衫	3.9%APTA rate, with an APTA certificate of origin	6%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

6105.10.00Men's shirts, of cotton, knitted or crocheted

6105.10.00.10Boys' knitted or crocheted cotton play-suit shirts棉制针织或钩编男童游戏套装衬衫

Without sewn collar, for boys, sizes 8-18不带缝制领,指男童818号

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
4.Category (men's)类别(男式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.4%
Ecuador: 2.4%
Serbia: 4.8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.9%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
South Korea: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 9.6%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Japan: 8.7%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

6105100010999Knitted or crocheted boys' play-suit shirts of cotton (knitted or crocheted)棉制针织或钩编男童游戏套装衬衫(针织或钩编)

6105.10.00.90Other knitted or crocheted men's shirts of cotton其他棉制针织或钩编其他男衬衫

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
4.Category (men's)类别(男式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 2.4%
Ecuador: 2.4%
Serbia: 4.8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.9%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
South Korea: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 9.6%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Japan: 8.7%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

6105100090101Other knitted or crocheted boys' shirts of cotton (knitted for children)其他棉制针织或钩编其他男衬衫(针织童装)
6105100090999Other knitted or crocheted men's shirts of cotton (knitted shirts)其他棉制针织或钩编其他男衬衫(针织衬衫)

6105.10.00.11Boys' knitted or crocheted cotton play-suit shirts棉制针织或钩编男童游戏套装衬衫Expired

Without sewn collar, for boys, sizes 8-18不带缝制领,指男童818号

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
4.Category (men's)类别(男式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 1.6%
Iceland: 0%
Australia: 0%
South Korea: 3.2%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 14.4%
Brunei: 14.4%
Cambodia: 14.4%
Laos: 14.4%
Malaysia: 14.4%
New Zealand: 14.4%
Singapore: 14.4%
Thailand: 14.4%
Vietnam: 14.4%
Japan: 14.5%

CIQ codes

6105100011999Boys' knitted or crocheted play suit shirts of cotton (without sewn-on collars, for boys' sizes 8-18)棉制针织或钩编男童游戏套装衬衫(不带缝制领,指男童8-18号)

6105.10.00.19Other boys' play-suit shirts, of cotton棉制其他男童游戏套装衬衫Expired

Knitted or crocheted针织或钩编

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (shirts, polo shirts, etc.)种类(衬衫、POLO衫等)
4.Category (men's)类别(男式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 1.6%
Iceland: 0%
Australia: 0%
South Korea: 3.2%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 14.4%
Brunei: 14.4%
Cambodia: 14.4%
Laos: 14.4%
Malaysia: 14.4%
New Zealand: 14.4%
Singapore: 14.4%
Thailand: 14.4%
Vietnam: 14.4%
Japan: 14.5%

CIQ codes

6105100019999Boys' knitted or crocheted shirts for play suits, of cotton棉制其他男童游戏套装衬衫(针织或钩编)

6105.10.00.91Other men's knitted or crocheted shirts of cotton (without sewn-on collars, incl. boys' sizes 8-18)其他棉制针织或钩编男衬衫(不带缝制领,包括男童8-18号 )Expired

Without sewn-on collars, incl. boys' sizes 8-18不带缝制领,包括男童8-18号

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3.2%
Iceland: 0%
Australia: 0%
South Korea: 4.8%
Georgia: 0%
Mauritius: 0%

CIQ codes

6105100091101Other knitted or crocheted men's shirts of cotton (without sewn-on collars, incl. boys' sizes 8-18) (knitted shirts)其他棉制针织或钩编男衬衫(不带缝制领,包括男童8-18号)(针织衬衫)
6105100091102Other knitted or crocheted men's shirts of cotton (without sewn-on collars, incl. boys' sizes 8-18) (knitted children's wear)其他棉制针织或钩编男衬衫(不带缝制领,包括男童8-18号)(针织童装)

6105.10.00.99Other knitted or crocheted men's shirts of cotton其他棉制针织或钩编其他男衬衫Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 3.9%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3.2%
Iceland: 0%
Australia: 0%
South Korea: 4.8%
Georgia: 0%
Mauritius: 0%

CIQ codes

6105100099999Other knitted or crocheted men's shirts of cotton其他棉制针织或钩编其他男衬衫

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous6104 69Of other textile materials One level up6105Men's or boys' shirts, knitted or crocheted Next6105 20Of man-made fibres

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 19 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.