Sourcing men's polo shirts and knit shirts from China

A flat 12%

Read from the UK Trade Tariff on 25 September 2026, men's or boys' knitted or crocheted shirts carried 12% duty on goods from China, in cotton, synthetic fibres or artificial fibres, with no anti-dumping measure.

T-shirts and vests are in heading 6109, and woven shirts in 6205; confirm the commodity code from the construction and collar. For sleeveless sportswear, see our running vest sourcing guide. For cycling tops, see our knitted cycling jersey sourcing guide.

Neighbouring codes to rule out

In the tariff, polo can mean two different garments. A collared knitted polo shirt for men is heading 6105; a fine-knit polo-neck jumper is heading 6110; a T-shirt without a collar or placket is heading 6109; and women's knitted shirts are heading 6106. All were 12% on goods from China, so the choice rarely changes the duty, but it must match the garment on the invoice, and uniform orders often mix these styles. See our hoodies and sweatshirts guide for other knitted tops. For sleeveless knitwear, see our knitted sweater vest sourcing guide.

Labels and branding

The Textile Products (Labelling and Fibre Composition) Regulations 2012 require the fibre composition using permitted fibre names. For uniform and promotional polos, approve embroidery or print size and position, thread colours against Pantone references and the logo artwork; the promotional merchandise guide covers branding.

Worked duty example

Illustrative example, not a quote: 2,000 cotton polo shirts under 6105 10 00 00, 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: weight per square metre to ISO 3801, fibre composition against the label, pilling to ISO 12945-2 and colour fastness to washing and rubbing to ISO 105-C06 and ISO 105-X12, against grades agreed before bulk.

Stability: dimensional change after washing to ISO 6330 and ISO 5077, and spirality after washing to ISO 16322-3, both within limits written into the order.

Make-up: seam strength to ISO 13935-2, button attachment by a pull test at an agreed load, collar and placket measurements against the size chart, logo size and position, and a final random inspection sampled to ISO 2859-1 at the agreed AQL.

What goes wrong

Polos fail at the collar and placket first. Flat-knit collars curl after washing if the rib is too light, plackets twist when the fabric's spirality is not controlled, and piqué shrinks unless it is pre-shrunk. Colour varies between dye lots, which shows badly on uniform orders delivered in several shipments.

Specify fabric weight and piqué type, shrinkage and spirality limits, collar rib construction and button type. At inspection, measure against the size chart, wash-test a sample, check logo placement and compare shade across cartons.

Cambridge China Bridge sources polo shirts and knitted shirts for retail, uniforms and events, with fabric, fit and branding settled before the order. See how our sourcing service works. For the reverse trade route, see exporting suits and shirts to China.

Related guides: Sourcing knitted jumpsuits and bodysuits from China and Sourcing men's woven shirts from China.