CN code 610910 covers T-shirts, singlets (sleeveless vests) and similar articles of knitted cotton fabrics, for both men and women. This is one of the most frequently used subheadings in international textile trade, as cotton T-shirts are a basic wardrobe item across all markets. Heading 6109 of the Combined Nomenclature covers T-shirts and singlets without distinguishing by gender. Classification requires cotton to be the dominant fibre by weight in the composition. Cotton-elastane or cotton-polyester blends where cotton retains the dominant weight share remain under this classification. The article must be knitted – woven cotton T-shirts do not qualify for this heading. Correct classification is particularly important given the high trade value and frequency of imports of this product.

Cotton T-shirts and vests imported into the EU must comply with Regulation (EU) No 1007/2011 on fibre composition labelling. The label must state the percentage of each fibre in descending order in the official language of the country of sale. T-shirts with prints may be subject to additional restrictions on chemical substances in printing inks – plastisol prints may contain phthalates, and sublimation prints may release volatile substances. REACH restricts azo dyes, formaldehyde, heavy metals and other substances in textile articles. The GPSR Regulation (EU) 2023/988 requires product traceability and designation of a responsible person within the EU. Importers handling mass volumes of T-shirts should implement quality control systems including regular laboratory testing of import batches.

Import of cotton T-shirts under CN code 610910 represents one of the largest segments of textile trade between the EU and Asian countries. Major exporters include Bangladesh, China, India, Vietnam, Cambodia and Turkey. Least-developed countries such as Bangladesh and Cambodia benefit from zero duty rates under EBA. Imports from Vietnam are subject to preferential rates under EVFTA. Imports from China are subject to standard duty rates and may be covered by anti-dumping measures or statistical surveillance. Rules of origin generally require double transformation in the exporting country. The customs declaration must include a precise product description, fibre composition, CIF customs value, net weight and country of origin. Due to the mass nature of imports, customs authorities pay particular attention to customs value and origin verification of T-shirts.