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

HS 6105 90Men's or boys' shirts, knitted or crocheted: of other textile materials

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
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
6105 90 10Of silk20% or Rs. 90 per piece, whichever is higher5% or 18%units
6105 90 90Other20% or Rs. 90 per piece, whichever is higher5% 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 19 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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 388Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 197Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 12%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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 itemGoodsRateCap
6105Special Advance AuthorisationMen's or boys' shirts, knitted or crocheted——
610501Special Advance AuthorisationOf Cotton1.3%—
610502Special Advance AuthorisationOf Blend containing Cotton and Man Made Fibre1.7%—
610503Special Advance AuthorisationOf Man Made Fibres2.1%Rs. 11 per Piece
610504Special Advance AuthorisationOf Silk (other than containing Noil silk)0.9%—
610505Special Advance AuthorisationOf Wool0.9%—
610506Special Advance AuthorisationOf Blend containing Wool and Man Made Fibre0.9%—
610507Special Advance AuthorisationOf Cotton containing 1% or more by weight of spandex/lycra/ elastane1.6%—
610599Special Advance AuthorisationOf Others0.9%—
6105Men's or boys' shirts, knitted or crocheted——
610501Of Cotton3%Rs. 29.9 per Piece
610502Of Blend containing Cotton and Man Made Fibre2.9%Rs. 25.7 per Piece
610503Of Man Made Fibres2.7%Rs. 25 per Piece
610504Of Silk (other than containing Noil silk)5.1%Rs. 385 per Piece
610505Of Wool2.5%Rs. 206 per Piece
610506Of Blend containing Wool and Man Made Fibre2.6%Rs. 81 per Piece
610507Of Cotton containing 1% or more by weight of spandex/lycra/ elastane2.6%Rs. 19.6 per Piece
610599Of Others2.5%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 19 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 90, and China's below.

China: the same goods (6105 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 12 expired under 6105 90. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6105.90.00.00Men's shirts, knitted or crocheted, of other textile materials其他纺织材料制针织或钩编男衬衫0%APTA rate, with an APTA certificate of origin6%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

6105.90.00Other knitted or crocheted men's shirts, of other textile materials

6105.90.00.00Men's shirts, knitted or crocheted, of other textile materials其他纺织材料制针织或钩编男衬衫
Unit
piece / kg
MFN import duty
6%
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
4.8%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
8%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 6105900000101Men's knitted or crocheted shirts of other textile materials (knitted children's wear)其他纺织材料制针织或钩编男衬衫(针织童装)
  • 6105900000102Other men's knitted or crocheted shirts of other textile materials其他纺织材料制针织或钩编男衬衫(针织或钩编)
  • 6105900000999Men's knitted or crocheted shirts of other textile materials (knitted shirts)其他纺织材料制针织或钩编男衬衫(针织衬衫)
6105.90.00.11Men's knitted or crocheted shirts of silk or silk waste (containing ≥ 70% silk, without special collar, incl. boys' sizes 8-18)丝及绢丝制针织或钩编男衬衫(含丝70%及以上,不带特制领,包括男童8-18号 )Expired

Containing 70% or more by weight of silk, without special collar, including boys' sizes 8-18含丝70%及以上,不带特制领,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
  • 6105900011101Men's knitted or crocheted shirts of silk and silk waste (containing ≥ 70% silk, without special collars, incl. boys' sizes 8-18) (knitted shirts)丝及绢丝制针织或钩编男衬衫(含丝70%及以上,不带特制领,包括男童8-18号)(针织衬衫)
  • 6105900011102Men's knitted or crocheted shirts of silk and silk waste (containing ≥ 70% silk, without special collars, incl. boys' sizes 8-18) (knitted children's wear)丝及绢丝制针织或钩编男衬衫(含丝70%及以上,不带特制领,包括男童8-18号)(针织童装)
6105.90.00.19Other men's knitted or crocheted shirts of silk or silk waste (containing ≥70% silk)丝及绢丝制针织或钩编其他男衬衫(含丝70%及以上 )Expired

Containing 70% or more by weight of silk含丝70%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
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
  • 6105900019999Other knitted or crocheted men’s shirts of silk or silk waste (containing 70% or more by weight of silk)丝及绢丝制针织或钩编其他男衬衫(含丝70%及以上)
6105.90.00.21Men's knitted or crocheted shirts of wool or fine animal hair (without sewn-on collar, incl. boys' sizes 8-18)羊毛或动物细毛制男衬衫(针织或钩编,不带缝制领,包括男童8-18号 )Expired

Knitted or crocheted, without sewn collar, including boys' sizes 8-18针织或钩编,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
  • 6105900021101Men's knitted or crocheted shirts of wool or fine animal hair (without sewn collar, incl. boys' sizes 8-18) (sweaters)羊毛或动物细毛制男衬衫(针织或钩编,不带缝制领,包括男童8-18号)(毛衫)
  • 6105900021102Men's knitted or crocheted shirts of wool or fine animal hair, without sewn collar (including boys' sizes 8-18) (knitted children's wear)羊毛或动物细毛制男衬衫(针织或钩编,不带缝制领,包括男童8-18号)(针织童装)
6105.90.00.29Other men's knitted or crocheted shirts of wool or fine animal hair羊毛或动物细毛制其他男衬衫(针织或钩编 )Expired

Knitted or crocheted针织或钩编

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
  • 6105900029999Other men's shirts, knitted or crocheted, of wool or fine animal hair羊毛或动物细毛制其他男衬衫(针织或钩编)
6105.90.00.31Men's knitted or crocheted shirts of other textile materials (cotton limited, without special collar, incl. boys' sizes 8-18)其他纺织材料制针织或钩编男衬衫(棉限内,不带特制领,包括男童8-18号 )Expired

Within cotton limits, without special collar, incl. boys' sizes 8-18棉限内,不带特制领,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
  • 6105900031101Men's knitted or crocheted shirts (cotton content specified, without special collar, incl. boys' sizes 8-18), of other textile materials (knitted shirts)其他纺织材料制针织或钩编男衬衫(棉限内,不带特制领,包括男童8-18号)(针织衬衫)
  • 6105900031102Men's knitted or crocheted shirts (cotton content specified, without special collar, incl. boys' sizes 8-18), of other textile materials (knitted children's wear)其他纺织材料制针织或钩编男衬衫(棉限内,不带特制领,包括男童8-18号)(针织童装)
6105.90.00.32Men's knitted or crocheted shirts of other textile materials (wool limited, without special collar, incl. boys' sizes 8-18)其他纺织材料制针织或钩编男衬衫(羊毛限内,不带特制领,包括男童8-18号 )Expired

Of wool, without special collar, incl. boys' sizes 8-18羊毛限内,不带特制领,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
  • 6105900032101Other knitted or crocheted men's shirts of other textile materials (of wool, without special collar, incl. boys' shirts, sizes 8-18) (knitted shirts)其他纺织材料制针织或钩编男衬衫(羊毛限内,不带特制领,包括男童8-18号)(针织衬衫)
  • 6105900032102Other knitted or crocheted men's shirts of other textile materials (of wool, without special collar, incl. boys' shirts, sizes 8-18) (knitted children's wear)其他纺织材料制针织或钩编男衬衫(羊毛限内,不带特制领,包括男童8-18号)(针织童装)
6105.90.00.33Men's knitted or crocheted shirts of other textile materials (man-made fibres limited, without special collar, incl. boys' sizes 8-18)其他纺织材料制针织或钩编男衬衫(化纤限内,不带特制领,包括男童8-18号 )Expired

Of man-made fibres, without special collar, incl. boys' sizes 8-18化纤限内,不带特制领,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
  • 6105900033101Other knitted or crocheted men's shirts of other textile materials (of man-made fibres, without special collar, incl. boys' shirts, sizes 8-18) (knitted shirts)其他纺织材料制针织或钩编男衬衫(化纤限内,不带特制领,包括男童8-18号)(针织衬衫)
  • 6105900033102Other knitted or crocheted men's shirts of other textile materials (of man-made fibres, without special collar, incl. boys' shirts, sizes 8-18) (knitted children's wear)其他纺织材料制针织或钩编男衬衫(化纤限内,不带特制领,包括男童8-18号)(针织童装)
6105.90.00.39Men's knitted or crocheted shirts of other textile materials (without special collar, incl. boys' sizes 8-18)其他纺织材料制针织或钩编男衬衫(不带特制领,包括男童8-18号 )Expired

Without special collar, incl. boys' sizes 8-18不带特制领,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
  • 6105900039101Other men's knitted or crocheted shirts of other textile materials (without special collar, incl. boys' sizes 8-18) (knitted shirts)其他纺织材料制针织或钩编男衬衫(不带特制领,包括男童8-18号)(针织衬衫)
  • 6105900039102Other men's knitted or crocheted shirts of other textile materials (without special collar, incl. boys' sizes 8-18) (knitted children's wear)其他纺织材料制针织或钩编男衬衫(不带特制领,包括男童8-18号)(针织童装)
6105.90.00.41Men's knitted or crocheted shirts of other textile materials (of cotton)其他纺织材料制针织或钩编男衬衫(棉限内 )Expired

Of cotton棉限内

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
  • 6105900041999Knitted or crocheted men's shirts of other textile materials (within cotton limits)其他纺织材料制针织或钩编男衬衫(棉限内)
6105.90.00.42Other men's knitted or crocheted shirts of other textile materials (of wool)其他纺织材料制针织或钩编男衬衫(羊毛限内 )Expired

Of wool羊毛限内

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
  • 6105900042999Men's knitted or crocheted shirts of other textile materials (of wool)其他纺织材料制针织或钩编男衬衫(羊毛限内)
6105.90.00.43Other men's knitted or crocheted shirts of other textile materials (of man-made fibres)其他纺织材料制针织或钩编男衬衫(化纤限内 )Expired

Of man-made fibres化纤限内

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
  • 6105900043999Men's knitted or crocheted shirts of other textile materials (of man-made fibres)其他纺织材料制针织或钩编男衬衫(化纤限内)
6105.90.00.49Men's shirts, knitted or crocheted, of other textile materials其他纺材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
  • 6105900049999Men's shirts, knitted or crocheted, of other textile materials其他纺材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