🇪🇺 EU TARIC code

TARIC 6109.10.00.00Cotton T-Shirts (Knitted)

6109.10.00.00 is the 10-digit EU TARIC code for cotton t-shirts (knitted). The third-country MFN duty rate is 12% on the CIF customs value. Combined Nomenclature code 6109.10.00. EU import VAT (17–27%, by member state) applies on top. Verified April 2026 against the EU TARIC database.

T-shirts, singlets, tank tops and other vests, knitted or crocheted, of cotton.

How TARIC 6109.10.00.00 breaks down

6109positions 1–4HS heading (international, WCO)
61091positions 1–6HS subheading (international, WCO)
6109.10.00positions 1–8CN code — sets the EU MFN duty rate
6109.10.00.00positions 9–10TARIC suffix — EU-wide measures (ADD, suspensions, quotas)
🇪🇺EU MFN
12%
EU TARIC
🇬🇧UK Global Tariff
12%
UK Trade Tariff
🇺🇸US MFN
16.5%
USITC HTS

EU import VAT applied on top of duty

The EU duty rate of 12% is uniform across the 27 member states. VAT is set nationally and applies to the customs value plus the import duty.

Member state
VAT
IOSS support
🇩🇪 Germany
19%
Yes — register via Bundeszentralamt für Steuern
🇫🇷 France
20%
Yes — register via DGFiP / impots.gouv.fr
🇮🇹 Italy
22%
Yes — register via Agenzia delle Entrate
🇪🇸 Spain
21%
Yes — register via Agencia Tributaria
🇳🇱 Netherlands
21%
Yes — common IOSS hub for non-EU sellers
🇮🇪 Ireland
23%
Yes — common IOSS hub for English-speaking sellers
🇵🇱 Poland
23%
Yes — register via Krajowa Administracja Skarbowa
🇸🇪 Sweden
25%
Yes — register via Skatteverket
🇭🇺 Hungary
27%
Yes — highest VAT in the EU
🇱🇺 Luxembourg
17%
Yes — lowest standard VAT in the EU

For B2C shipments under €150, the seller may collect VAT at checkout via the IOSS (Import One-Stop Shop) scheme. Above €150, VAT is collected at the border by the customs broker or postal carrier.

Where 6109.10.00.00 sits in the EU schedule

Chapter: Chapter 61 — Apparel and clothing accessories, knitted or crocheted

Heading: 6109 — T-shirts, singlets and other vests, knitted or crocheted

CN code: 6109.10.00

TARIC code: 6109.10.00.00

Common products under TARIC 6109.10.00.00

  • Cotton t-shirts (men's, women's, unisex)
  • Cotton tank tops
  • Knit undershirts
  • Plain and printed cotton tees

Classification notes

Heading 6109 covers knitted t-shirts of any cotton content above the chapter rule threshold. Polyester or polyester-blend t-shirts move to 6109.90. Long-sleeve t-shirts and base layers also fall here. Embroidered or lace-trimmed tees may shift to 6110 (sweaters/pullovers) — check the chapter notes.

Calculate EU import duty for 6109.10.00.00

Plug this code into the import duty calculator with your shipment value to get the duty + member-state VAT — the full EU border cost.

Related EU product pages

Get alerts when TARIC 6109.10.00.00 duty rates change

EU TARIC measures change frequently — anti-dumping reviews, suspensions, quota updates. Set up a free alert and we'll email you the moment the rate or any TARIC measure under 6109.10.00.00 changes.