Sourcing cotton T-shirts from China
Cotton T-shirts from China carry a flat 12% UK import duty under 6109 10 00 10, with no trade remedy or suspension recorded in the supplied tariff reading. Fibre content must be labelled. Agree fabric weight, fit, wash performance and print placement before production. Cambridge China Bridge sources cotton T-shirts.
Cotton T-shirt duty
Read from the UK Trade Tariff on 3 October 2026, cotton T-shirts under 6109 10 00 10 carry 12% duty on goods from China. The supplied reading records no anti-dumping or countervailing duty, suspension or attached import control for this cotton T-shirt line.
Heading 6109 covers knitted or crocheted T-shirts, singlets and other vests. The table shows different cotton T-shirt styles sharing the same commodity line, rather than separate tariff categories. Collared men's knitted shirts belong to a different heading; see the polo shirts and knit shirts guide.
Confirm the garment's construction and fibre composition using finding your commodity code. Check the actual garment against the invoice description before declaring it. For the calculation method, see UK import duty and VAT.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plain cotton T-shirts | 6109 10 00 10 | 12% | None |
Specify fabric, fit and print
Write down the cotton composition, jersey construction, fabric weight, neck rib, sleeve shape and measurements for each size. Agree how measurements will be taken and the acceptable variation. Keep an approved sample for comparison with bulk production.
The fibre composition must be labelled. Confirm the permitted fibre names with Trading Standards before approving the label. Match the label to the actual fabric, including any blend. Approve print artwork, colours, position and feel on the intended fabric, then wash the decorated sample before approving production.
Worked duty example
Illustrative example, not a quote: Illustrative order: 2,000 cotton T-shirts under 6109 10 00 10, invoiced at £7,000 free on board, with £700 of freight and insurance to the UK. The customs value is £7,700. Duty at 12% is £924. Import VAT at 20% is charged on the customs value plus duty, £8,624, so it is £1,724.80. Import taxes total £2,648.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £924 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fabric: compare weight, handle, opacity and shade with the approved sample; check fibre composition against the label and supporting test results.
Fit and washing: measure chest width, body length and sleeves across sizes; wash samples and check shrinkage, side-seam twisting and neck distortion.
Construction: check shoulder seams, neck binding and hems for skipped stitches, puckering and loose threads during quality inspection.
Print and packing: check artwork, placement and adhesion after washing; reconcile garment sizes, labels and carton quantities with the packing list.
What goes wrong
A sample can fit correctly while bulk garments shrink or twist after washing. Neck ribs can lose shape, dark shades can vary between dye lots, and thin jersey can look more transparent than the approved sample. Compare garments from different cartons and retain washed samples.
Prints can crack, peel or leave a stiff patch on the chest. Approve the decorated garment rather than artwork alone, and record the agreed wash checks and acceptance criteria before production.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on cotton T-shirts from China?
The supplied tariff reading gives 12% for 6109 10 00 10, with no anti-dumping or countervailing duty and no suspension recorded.
Do cotton T-shirts need a fibre label?
Yes. The label must show fibre content. Check that the declared composition matches the fabric supplied.
How do I prevent cotton T-shirts shrinking?
Agree wash conditions and acceptable dimensional change before ordering. Wash the approved sample and bulk samples, then compare measurements.
What should I check on printed cotton T-shirts?
Check artwork, colour, position and feel against the approved garment. Wash samples to check cracking, peeling and colour transfer.