HSN Code
HSN Code 6109 — T-Shirts & Vests (Knitted)
HSN heading 6109 covers knitted t-shirts, singlets, and vests — but not woven t-shirts or knitted sweaters, which fall under different headings.
Chapter 61 vs. Chapter 62 is the fundamental split for all apparel in the tariff: 61 is knitted or crocheted clothing, 62 is everything woven. 6109 sits in the knitted chapter and is specifically for t-shirts, singlets, and vests — the basic short-sleeve or sleeveless knitted tops, as opposed to sweaters, jackets, or formal shirts.
A t-shirt made from woven fabric rather than knitted jersey material doesn't belong here at all — it falls under the corresponding woven-shirt heading in Chapter 62 instead. The classification depends on how the fabric is constructed, not on what the garment is called commercially.
Knitted sweaters, pullovers, and cardigans — even though also knitted, like a t-shirt — sit under a separate heading (6110) because the tariff distinguishes garment types within the knitted-apparel chapter, not just the knit-vs-woven split.
What's included
- Knitted or crocheted t-shirts
- Tank tops and singlets (knitted)
- Sleeveless knitted vests worn as outerwear/innerwear
Commonly confused — classified elsewhere
- Woven t-shirts and shirts — Chapter 62 (e.g. 6205/6206)
- Knitted sweaters, pullovers, and cardigans — 6110
- Knitted babies' garments — 6111
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "6109" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
How do I know if a t-shirt is "knitted" for classification purposes?
It's about how the fabric is constructed — knitted/jersey fabric (the stretchy material most casual t-shirts are made from) falls under 6109, while a t-shirt cut from woven fabric falls under a different heading in Chapter 62. Check the fabric construction, not just the garment style.
Are sweatshirts and hoodies classified under 6109 too?
No — sweatshirts, hoodies, and pullovers are knitted garments but sit under a separate heading (6110) from t-shirts and vests, since the tariff distinguishes by garment type within the knitted-apparel chapter.
Does the 6109 code differ for men's, women's, and children's t-shirts?
The 4-digit heading is the same, but the 6-8 digit line can differ by gender/age category and fibre content (cotton vs synthetic vs blended). Confirm the precise code for your specific product on the GST portal.