CN code 610990 covers T-shirts, singlets and similar articles of knitted fabrics made from textile materials other than cotton. In practice, this includes articles of synthetic fibres (polyester, polyamide), artificial fibres (viscose, modal), wool, silk, linen and blends thereof where cotton does not constitute the dominant component by weight. Polyester T-shirts represent a significant segment of this category, particularly in sportswear and performance clothing. Viscose articles are gaining popularity as a cotton alternative with similar wearing comfort. Classification requires analysis of fibre composition – if cotton is the dominant fibre, code 610910 applies. The article must be knitted, confirmed by the fabric construction.

T-shirts classified under CN code 610990 are subject to Regulation (EU) No 1007/2011 on fibre composition labelling. Fibre names must correspond to the official nomenclature in Annex I. For T-shirts of synthetic fibres, particular attention should be paid to substances restricted in the production of these fibres, including phthalates, nonylphenol and its ethoxylates. Sports T-shirts of synthetic fibres may contain antibacterial agents such as nanosilver or triclosan, which are subject to separate biocidal products regulations (BPR). REACH restricts azo dyes, formaldehyde and heavy metals. The GPSR Regulation requires product traceability and designation of a responsible person within the EU. Importers should hold laboratory test results confirming chemical safety.

Import of T-shirts under CN code 610990 covers a diverse range of products, from inexpensive polyester shirts to exclusive silk or cashmere T-shirts. The customs declaration must include a precise product description with fibre composition, fabric structure and customs value. Major exporters include China, Vietnam, Bangladesh and Turkey. Preferential duty rates are available under EU free trade agreements and the GSP system. Synthetic fibre T-shirts imported from China may be subject to anti-dumping measures or statistical surveillance – the current status should be verified in TARIC. Rules of origin require double transformation in the exporting country. Large-scale importers should consider obtaining AEO (Authorised Economic Operator) status to streamline customs procedures.