HS code for cotton T shirt

A cotton T-shirt falls under HS subheading 6109.10, "T-shirts, singlets and other vests of cotton, knitted or crocheted". In the Swiss customs tariff the full 8-digit line is 6109.1000 ^[1].

How the code breaks down, as the Swiss tariff record shows it:

• Chapter 61: knitted or crocheted apparel.
• Heading 6109: T-shirts, singlets and other vests.
• Subheading 6109.10: of cotton ^[1].

Watch these neighbouring lines:

• 6109.90 / 6109.9000 is for T-shirts of other textile materials, i.e. not cotton ^[2].
• 6105.10 / 6105.1000 is for men's or boys' knitted cotton shirts. That line specifically leaves out T-shirts, singlets and other vests ^[3]. So a collared knitted shirt may go there rather than in 6109.

The first six digits (6109.10) are the internationally harmonised part of the code. The digits after that are set by each country, so the EU Combined Nomenclature, the US Harmonized Tariff Schedule and other national tariffs will have their own longer codes. I found those only for Switzerland.

Approach: I used the Swiss Federal Office for Customs and Border Security (BAZG) foreign-trade statistics, which give tariff numbers and their descriptions for HS chapters 61, 62 and 64. I couldn't find the WCO HS legal notes or the EU or US tariff schedules in the sources I can search.