Subheading · Chapter 61 · Section XI, Textiles and textile articles
HS 6105 20Men's or boys' shirts, knitted or crocheted: of man-made fibres
Articles of apparel and clothing accessories, knitted or crocheted
- Customs duty
- 20%
- 2 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
- 0%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 6105 20 10 | Of synthetic fibres | 20% or Rs. 83 per piece, whichever is higher | 5% or 18% | units |
| 6105 20 20 | Of artificial fibres | 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 2 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
| 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
| 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)
| 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 20, and China's below.
China: the same goods (6105 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 6 expired under 6105 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 6105.20.00.10 | Boys' knitted or crocheted play-suit shirts of man-made fibres化纤针织或钩编男童游戏套装衬衫 | 0%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | AM |
| 6105.20.00.90 | Other men's shirts, knitted or crocheted, of man-made fibers其他化纤制针织或钩编其他男衬衫 | 0%APTA rate, with an APTA certificate of origin | 8% | 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
6105.20.00Men's shirts, of man-made fibres, knitted or crocheted
6105.20.00.10Boys' knitted or crocheted play-suit shirts of man-made fibres化纤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
- 8%
- Provisional import duty
- None
- General import duty
- 130%
- 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%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 6.4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 8.8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6105200010999Knitted or crocheted boys' play-suit shirts of man-made fibres (knitted or crocheted)化纤针织或钩编男童游戏套装衬衫(针织或钩编)
6105.20.00.90Other men's shirts, knitted or crocheted, of man-made fibers其他化纤制针织或钩编其他男衬衫
- Unit
- piece / kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 130%
- 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%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 6.4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 8.8%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 9.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6105200090101Other men's knitted or crocheted shirts of man-made fibres (knitted children's wear)其他化纤制针织或钩编其他男衬衫(针织童装)
- 6105200090999Other men's knitted or crocheted shirts of man-made fibres (knitted shirts)其他化纤制针织或钩编其他男衬衫(针织衬衫)
6105.20.00.11Men's knitted or crocheted shirts of man-made fibres (containing >=23% by weight of wool, without sewn-on collars, incl. boys' sizes 8-18)化纤制针织或钩编男衬衫(含羊毛23%及以上,不带缝制领,包括男童8-18号 )Expired
Containing >=23% by weight of wool, without sewn collar, incl. boys' sizes 8-18含羊毛23%及以上,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
- 5.2%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 3.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 5.2%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 6105200011101Men's knitted or crocheted shirts of man-made fibres (containing 23% or more by weight of wool, without sewn-on collars, incl. boys' sizes 8-18) (knitted shirts)化纤制针织或钩编男衬衫(含羊毛23%及以上,不带缝制领,包括男童8-18号)(针织衬衫)
- 6105200011102Men's knitted or crocheted shirts of man-made fibres (containing 23% or more by weight of wool, without sewn-on collars, incl. boys' sizes 8-18) (knitted children's wear)化纤制针织或钩编男衬衫(含羊毛23%及以上,不带缝制领,包括男童8-18号)(针织童装)
6105.20.00.19Other men's knitted or crocheted shirts of man-made fibres (containing ≥23% wool)化纤制针织或钩编其他男衬衫(含羊毛23%及以上 )Expired
Containing 23% or more by weight of wool含羊毛23%及以上
- 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
- 5.2%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 3.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 5.2%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 6105200019999Other knitted or crocheted men’s shirts of man-made fibres (containing 23% or more by weight of wool)化纤制针织或钩编其他男衬衫(含羊毛23%及以上)
6105.20.00.21Boys' knitted or crocheted play-suit shirts of man-made fibres化纤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
- 8%
- Provisional import duty
- None
- General import duty
- 130%
- 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%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.5%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 15.9%
CIQ codes
- 6105200021999Boys' knitted or crocheted shirts for play sets of man-made fibres (without sewn-on collars, for boys' sizes 8-18)化纤针织或钩编男童游戏套装衬衫(不带缝制领,指男童8-18号)
6105.20.00.29Other boys' play-suit shirts, of man-made fibres化纤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
- 8%
- Provisional import duty
- None
- General import duty
- 130%
- 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%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3.5%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 15.9%
CIQ codes
- 6105200029999Other knitted or crocheted boys' play-suit shirts of man-made fibres化纤制其他男童游戏套装衬衫(针织或钩编)
6105.20.00.91Other men's knitted or crocheted shirts of man-made fibres (without sewn-on collars, incl. boys' sizes 8-18)其他化纤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
- 5.2%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 3.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 5.2%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 6105200091101Other men's knitted or crocheted shirts of man-made fibres (without sewn-on collar, incl. boys' sizes 8-18) (knitted shirts)其他化纤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)
- 6105200091102Other men's knitted or crocheted shirts of man-made fibres (without sewn-on collar, incl. boys' sizes 8-18) (knitted children's wear)其他化纤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)
6105.20.00.99Other men's shirts, knitted or crocheted, of man-made fibers其他化纤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
- 5.2%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 3.5%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 5.2%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 6105200099999Other men's shirts, knitted or crocheted, of man-made fibers其他化纤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
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.