CN code 620520 covers men's and boys' shirts of cotton, other than knitted or crocheted. Cotton shirts are one of the most popular items in men's clothing trade. The heading covers formal, business, casual, and flannel shirts from woven cotton. Classification requires cotton to be the predominant fiber by weight. Shirts from cotton-polyester or cotton-elastane blends where cotton predominates are classified under this code. A shirt is a garment covering the upper body, with a collar, front button fastening, and long or short sleeves. The product must be woven.

Cotton shirts imported into the EU are subject to labeling requirements of Regulation (EU) No 1007/2011. Labels must show percentage fiber composition in the language of the country of sale. REACH requirements apply to reactive dyes used for cotton, formaldehyde in finishing processes (especially anti-crease shirts), and nickel in metal components - buttons, buckles. Shirts in direct contact with skin face stricter formaldehyde limits. The GPSR requires product traceability and risk assessment. Boys' shirts face stricter mechanical safety requirements.

Cotton shirts imported into the EU originate mainly from Bangladesh, China, India, Vietnam, and Turkey. Bangladesh is one of the world's largest shirt exporters, benefiting from EBA preferences. Origin rules require double transformation. Customs documentation must describe the product as a shirt with fiber composition. Customs authorities may verify fiber content and take samples. Imports from China are subject to standard MFN rates unless the goods qualify for preferences.

CN 6205 20 covers men's woven cotton shirts - both formal (business) and casual styles. This is one of the key subheadings in EU menswear imports. Customs clearance requires a commercial invoice, a certificate of origin for preferential rates, and labelling compliant with EU Regulation 1007/2011. For shirts from Bangladesh, the preferential rate is 0% under the EBA scheme for least developed countries.