The HS code for polo shirts is determined based on the type of material (knitted or woven), fiber composition and the presence of a collar with a placket, which directly affects the import customs rate. Misclassification often occurs when attempting to classify button-down jerseys as woven shirts, which is an error because the method of production of the fabric takes precedence over the style. To accurately determine the code, it is necessary to carefully study the composition tag and the structure of the threads, since the choice between the 61st and 62nd groups of the unified Product Nomenclature depends on this.
The main difficulty is that visually polo may look like a shirt, but is technically often a jersey. When checking documents, customs authorities first request samples for microscopic analysis to confirm or refute the declared code. Incorrect declaration threatens additional payments and penalties, so understanding the differences between codes 6105 and 6205 is critical for importers.
Differences between knitwear and fabric in classification
Fundamental principle of classification polo shirts is divided into knitted and woven products. If the fabric of the product is formed by loops that can stretch, then it is knitwear that falls into the 61st group. If the threads are woven at right angles and do not have the elasticity characteristic of knitwear, the product is classified as woven and belongs to group 62.
It is important to note that the presence of a collar and button placket does not qualify a jersey product as a woven shirt. HS code for polo of knitwear is generally found in heading 61.05, which covers men's knitted shirts. For woven equivalents, use heading 6205, but only if they meet the definition of a shirt and not a blouse or other garment.
If you are in doubt about the structure of the material, perform a simple tensile test: knitwear stretches across the width, fabric does not if it does not contain elastane.
Determining the type of material affects not only the code, but also the size customs duty. Rates for knitted products may differ significantly from rates for woven counterparts. In addition, knitwear is often subject to more stringent non-tariff regulations, requiring additional compliance certificates.
Classification of knitted polo shirts
Knitted polo occupy a significant share of the casual clothing market and are classified in heading 6105. Within this heading, the division is based on the type of fiber: cotton, synthetics, wool or other textile materials. It is the percentage of natural or chemical fiber that determines the specific 10 characters of the HS code.
If the composition of the product is predominantly cotton, one set of codes is used, but if the main component is synthetic fibers such as polyester, the code changes. For mixed fabrics, the rule is that the classification is based on the fiber that predominates by weight. In case of equal content of different fibers, the classification rule according to the last code in ascending order is applied.
- 🧶 Cotton polos: The most common category, requiring the exact percentage of cotton to be included in the declaration.
- 🧪 Synthetic polos: Products made from polyester or nylon, often used in sportswear.
- 🐑 Wool polos: products made from fine or coarse wool, belonging to a higher price category.
Particular attention should be paid to the term “machine knitted jersey”. Hand knitting is classified separately in heading 6117, but mass production polo always implies machine production. Errors in indicating the method of production are rare, but can occur when importing handmade products that are passed off as factory-made.
Features of woven polo shirts
Woven models, formally shirts short-sleeved and collared, fall into group 62. However, in order for a product to be classified as a shirt (heading 6205), it must have certain design features. The mere presence of a collar is not enough if the product is cut more like a blouse or does not have the characteristic features of a shirt.
Unlike knitwear, woven polo less elastic and require more precise sizing. When declaring such products, it is important to indicate the exact composition of the fabric, since the addition of even a small percentage of elastane (elastic fiber) may require special attention when describing, although the main code will remain in group 62.
⚠️ Attention: Do not confuse polo shirts with products in the “blouses” or “outerwear” category. If the product does not have a full front fastener or has cut features typical of women's or children's clothing, the code may shift to other positions.
There are also different rules for woven products made from synthetic fibers. If the fabric is impregnated with special compounds to protect it from moisture or wind, this may change the classification. However, classic polo made of cotton fabric without special impregnations remains within position 6205.
Influence of fabric composition on encoding
Fabric composition is a key factor in determining the final characters of the HS code. Customs statistics show that most disputes arise precisely because of incorrect definition of the dominant fiber. A laboratory report is often required to accurately complete the declaration.
If the product contains 50% cotton and 50% polyester, the classification will be carried out according to the synthetic fiber code, since it is listed later than cotton in the nomenclature. This rule is often overlooked, which leads to understatement of customs duties, since rates for synthetics may be higher.
Mixed fiber rule
When classifying mixed fabrics, the “greatest weight” rule applies. If the weights are equal, the code that comes last in the list is selected.
The presence of decorative elements such as embroidery or appliqué can also affect the code if they occupy a significant area of the product. However, for standard polo with a brand logo on the chest, this usually does not change the main product item, but only requires a correct description in column 31 of the declaration.
Duty rates and regulations
Financial side of import polo directly depends on the assigned code. Import duty rates vary depending on the country of origin of the product and the existence of trade agreements in force. For countries outside the free trade area, most favored nation base rates apply.
In addition to the duty, VAT is charged on textile products. Seasonal components or anti-dumping duties may also apply if they are imposed to protect the domestic market from cheap imports. It is necessary to check the relevance of rates at the time of filing the declaration, as they may change.
| Product type | Material | HS code (example) | Duty rate (basic) |
|---|---|---|---|
| Knitted polo | Cotton | 6105 10 000 0 | 10% |
| Knitted polo | Synthetics | 6105 20 000 0 | 10% |
| Woven shirt | Cotton | 6205 20 000 0 | 10% |
| Woven shirt | Synthetics | 6205 30 000 0 | 10% |
Always check the current rates on the FCS website or in the EAEU ETT, as they may change depending on the economic situation.
For goods from countries enjoying preferential treatment (for example, developing countries), the rate may be reduced or equal to zero if a properly issued certificate of origin is available. The absence of such a document when declaring a preference leads to the application of the full rate.
Documentation and labeling
Correctly filling out invoices and packing lists is the key to fast customs clearance. The product description must include the word “polo” or “shirt”, an indication of knitwear or fabric, as well as the exact composition in percentage. The use of general phrases like "men's clothing" is unacceptable.
Product labeling must comply with the technical regulations of the Customs Union. On every The polo must have a label with the composition, size, country of origin and care instructions. The absence of marking or its non-compliance with the declared composition is grounds for detention of the cargo.
☑️ Checking documents for polo
Certification of light industry products requires completion of a conformity assessment procedure. For polo This is usually a declaration of compliance with technical regulations. Without a registered declaration of conformity, the release of goods into free circulation is impossible.
Common mistakes when declaring
One of the most common mistakes is an attempt to underestimate the customs value or incorrectly indicate the code in favor of a less duty-intensive one. Customs posts have databases with indicative prices, and a strong deviation from them automatically triggers verification.
There is also a common error in the classification of children polo. Clothes for children up to 86cm tall are classified separately (groups 6111 or 6209) and rates may vary. It is important to accurately indicate the size and age group when filling out the declaration.
⚠️ Attention: Using codes “for yourself” or codes with a low rate for a commercial shipment of goods is classified as smuggling and entails criminal liability.
Ignoring the requirements for the “Honest SIGN” labeling (for goods subject to mandatory labeling) will also lead to problems at customs. Although not all types of clothing currently require labeling, the list is constantly expanding, and the presence of a DataMatrix code may become a mandatory requirement at any time.
Marking Honest SIGN
Follow the updated list of goods subject to mandatory labeling on the CRPT website.
Parts and fittings: impact on code
The presence of additional accessories, such as metal buttons, zippers or decorative elements made of precious metals, may change the product code. If the value of precious metals makes up a significant portion of the cost of the item, it may be reclassified as jewelry or an item containing precious metals.
For ordinary polo This is not true with plastic or standard metal buttons. However, if the buttons are plated with gold or silver, this must be reflected in the documents. In most cases, standard fittings do not change the main HS code, but affect the value of the goods for customs purposes.
In conclusion, the correct selection of the HS code for polo requires a careful analysis of the composition, production method and design features of the product. Compliance with classification rules allows you to avoid fines and delays at customs, ensuring uninterrupted supply.
How to accurately determine the HS code for polo?
To accurately determine the code, you need to know: 1) Type of material (knitwear or fabric). 2) Fiber composition in percentage. 3) The presence and type of collar. 4) Fastening method. It is best to contact a professional customs broker or use the FCS classification solution.
What is the duty on knitted cotton polo shirts?
The basic rate of import customs duty on men's knitted cotton shirts (code 6105 10) is 10% of the customs value. However, the rate may be reduced for EAEU partner countries or countries with preferential treatment.
Do I need a certificate to import polos?
Yes, for clothes of the first and second layers (which include polos) a declaration of conformity with the technical regulations of the Customs Union is required (TR CU 017/2011). Without this document, the goods will not pass customs clearance.
Can I use the same code for polo shirts made from different fabrics?
No, the HS code depends on the predominant material. A 100% cotton polo and a 100% polyester polo will have different codes. Blends are classified according to the rule of greatest fiber weight.
What happens if you enter an incorrect HS code?
Indicating an incorrect code, resulting in underestimation of payments, threatens additional customs duties, penalties and fines. In case of deliberate distortion of data, administrative or criminal liability is possible.