61052000
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED›Men's or boys' shirts, knitted or crocheted
Of man-made fibres
Classification and product description
CN code 610520 covers men's or boys' shirts of knitted or crocheted fabrics from man-made fibres. Polyester, polyamide, viscose, and modal must predominate by weight. Synthetic knitted shirts include polo shirts, pique knit shirts, and sports shirts. Classification requires confirming the product is a shirt with collar or button placket rather than a T-shirt, and that the material is knitted with man-made fibre predominance. The declaration should precisely describe the shirt type and full fibre composition.
Regulatory requirements
Men's synthetic shirts imported into the EU are subject to REACH restrictions on azo dyes, formaldehyde, and SVHC substances. Shirts with direct skin contact have stringent chemical requirements. The GPSR (EU) 2023/988 requires product safety and responsible person designation. Labelling includes fibre composition under Regulation (EU) No 1007/2011, country of origin, and ISO 3758 care instructions.
Duties and trade
Duty rates under CN code 610520 depend on origin and should be verified in TARIC. Anti-dumping duties may apply to synthetic shirts. Documentation includes invoices, origin documents, and permits. Rules of origin require double transformation.
Importing shirts from developing countries - CN 6105 20
Shirts and blouses under CN 6105 20 imported from Least Developed Countries benefit from GSP EBA (Everything But Arms) duty preferences with a 0% tariff rate, provided rules of origin are met and a Form A certificate or REX statement is presented. Bangladesh, Cambodia and Myanmar are major beneficiaries. Regional ASEAN cumulation allows use of partner-country materials while maintaining preferential origin status.
Frequently asked questions
Is a polyester knit polo shirt classified under 610520?
Yes. Polyester knit polo shirts are classified as shirts under 610520 when polyester predominates by weight. A polo has a collar and buttons, qualifying as a shirt.
How to distinguish a synthetic shirt from a T-shirt?
A shirt has a collar and button placket; a T-shirt is a simple garment without these features. Classification depends on garment construction, not the material.
Are synthetic shirts subject to anti-dumping duties?
Anti-dumping status changes over time. Current status should be checked in TARIC before importing. Duties depend on the product and country of origin.
What trade preferences apply to shirts from Bangladesh CN 6105 20?
Shirts CN 6105 20 from Bangladesh benefit from zero-duty rates under GSP EBA (Everything But Arms). A Form A certificate or REX statement is required, confirming the double transformation rule is met in Bangladesh.
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