Sourcing women's knitted polo shirts from China

UK duty on women's knitted polo shirts

Read from the UK Trade Tariff on 3 November 2026, heading 6106 covers women's or girls' knitted or crocheted blouses, shirts and shirt-blouses. This guide focuses on women's knitted polo shirts with shirt features such as a collar and neck opening. See the wider knitted tops and shirts guide for other garments within this heading.

All supplied lines carry 12% duty for goods from China, with no anti-dumping or countervailing duty and no suspensions recorded. The tariff attaches CITES import and export controls to 6106 90 10 00 and 6106 90 90 00. For CITES-listed materials arriving in Great Britain from China, check the applicable import documentation and corresponding Chinese export permit with your customs broker before ordering.

Confirm the commodity code from the actual garment construction and fibre composition. A supplier's use of the word polo does not settle classification: a collared shirt and a polo-neck jumper are different garments.

Specify women's fit, collar and placket

State whether the fabric is piqué or jersey, its fibre composition and weight, and the approved colour. Define bust, waist, hip, shoulder, sleeve and body measurements for each size. Approve the fit with the placket buttoned, checking that it does not gape across the bust or pull the collar out of shape.

Specify collar rib construction, placket reinforcement, button type, sleeve finish and logo position. Agree shrinkage, twisting, pilling and colour fastness acceptance criteria against the production fabric. Wash the finished approval sample and check the collar, placket and fit again.

Confirm the permitted fibre names for labels with the relevant authority. Importers and sellers are responsible for consumer product safety. Approve the label artwork against the fabric report, and ask for chemical test evidence covering the supplied fabric and colours.

Worked duty example

Illustrative example, not a quote: 2,000 women's cotton knitted polo shirts, illustrative order under 6106 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

Fit: measure garments from each size against the approved chart, and check bust fit, armhole comfort and placket gaping against the approval sample.

Collar and placket: check symmetry, collar points, reinforcement, button attachment and buttonholes; repeat the shape check after washing.

Fabric and shade: compare weight, texture, opacity and colour across cartons and dye lots; review pilling, washing and rubbing test results.

Labels and packing: match fibre content to the fabric report, check size labels and logo placement, and reconcile carton contents with the order. Use the inspection guide to prepare the inspection brief.

What goes wrong

A polo can fit at the waist yet gape at the bust if the factory simply narrows a men's pattern. Light collar rib can curl after washing, poorly stabilised plackets twist, and piqué can shrink enough to change body length. Embroidery can also pucker the fabric around the logo.

Keep an approved finished sample for comparison and repeat wash checks on production garments. Compare colours across dye lots before accepting a uniform order. Record any fit, shade or construction failures by size and colour so the factory can identify the affected stock.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.