# HS heading 61.05: Men's or boys' shirts, knitted or crocheted

> HS heading 61.05 covers men's or boys' shirts, knitted or crocheted. It is in chapter 61 (articles of apparel and clothing accessories, knitted or crocheted). It is split into 3 subheadings: 6105.10 (of cotton), 6105.20 (of man-made fibres) and 6105.90 (of other textile materials). National tariff lines under heading 61.05 are live on border.bot for the United States (13 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/6105
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 61](https://border.bot/hs-codes/61) / [61.05](https://border.bot/hs-codes/6105)

## Key facts

- Heading: 61.05
- Description: Men's or boys' shirts, knitted or crocheted
- Chapter: 61: Articles of apparel and clothing accessories, knitted or crocheted
- Subheadings: 3
- Edition: HS2022

## What this code covers

HS heading 61.05 covers men's or boys' shirts, knitted or crocheted.

It is split into 3 subheadings: 6105.10 (of cotton), 6105.20 (of man-made fibres) and 6105.90 (of other textile materials).

- [6105.10](https://border.bot/hs-codes/610510) Of cotton
- [6105.20](https://border.bot/hs-codes/610520) Of man-made fibres
- [6105.90](https://border.bot/hs-codes/610590) Of other textile materials

## What it doesn’t cover

Other goods of chapter 61 are classified in its other 16 headings, listed below.

- [61.01](https://border.bot/hs-codes/6101) Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03
- [61.02](https://border.bot/hs-codes/6102) Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.04
- [61.03](https://border.bot/hs-codes/6103) Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
- [61.04](https://border.bot/hs-codes/6104) Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
- [61.06](https://border.bot/hs-codes/6106) Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted
- [61.07](https://border.bot/hs-codes/6107) Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
- [61.08](https://border.bot/hs-codes/6108) Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted
- [61.09](https://border.bot/hs-codes/6109) T-shirts, singlets and other vests, knitted or crocheted
- [61.10](https://border.bot/hs-codes/6110) Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
- [61.11](https://border.bot/hs-codes/6111) Babies' garments and clothing accessories, knitted or crocheted
- [61.12](https://border.bot/hs-codes/6112) Track suits, ski suits and swimwear, knitted or crocheted
- [61.13](https://border.bot/hs-codes/6113) Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07
- [61.14](https://border.bot/hs-codes/6114) Other garments, knitted or crocheted
- [61.15](https://border.bot/hs-codes/6115) Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
- [61.16](https://border.bot/hs-codes/6116) Gloves, mittens and mitts, knitted or crocheted
- [61.17](https://border.bot/hs-codes/6117) Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories

## How it is structured

Heading 61.05 is one of 17 headings in chapter 61. Its first two digits, 61, are the chapter; the next two, 05, number the heading within it. Its subheadings add two more digits (6105.10, 6105.20, 6105.90).

## In other countries

National tariff lines under heading 61.05 are live on border.bot for the United States (13 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/61): 13 lines, used by 1 other country

- Previous heading: [61.04](https://border.bot/hs-codes/6104) Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
- Next heading: [61.06](https://border.bot/hs-codes/6106) Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted

## Frequently asked questions

### What does HS heading 61.05 cover?

HS heading 61.05 covers men's or boys' shirts, knitted or crocheted.

### Which chapter is HS heading 61.05 in?

HS heading 61.05 is in chapter 61 (articles of apparel and clothing accessories, knitted or crocheted).

### How many subheadings does HS heading 61.05 have?

HS heading 61.05 has 3 subheadings: 6105.10 (of cotton), 6105.20 (of man-made fibres) and 6105.90 (of other textile materials).

### Which countries’ tariffs list national lines under HS heading 61.05?

National tariff lines under heading 61.05 are live on border.bot for the United States (13 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/6105.json