Shirt HS codes in Pakistan: knitted, woven and gender lines

The word "shirt" does not point at one code. The official tariff splits shirts across four headings: two for knitted garments and two for woven garments, each with a men's or boys' version and a women's or girls' version. This page shows all 32 candidate lines for the product name, the heading text and the tariff page reference for each group. It does not choose a code for your product.

All 32 rows below are the matches for the product name "shirt" in the official FBR tariff. This guide names no single correct code, and it shows no duty value and no tax rate. Compare the lines, then confirm the code on the official tariff before you file.

All rows come from the official Pakistan Customs Tariff FY 2026-27 published by FBR. Page and row references point into that document.

One word, four headings

These four headings name shirts or shirt-blouses in the official tariff. Two say knitted or crocheted. Two do not, and the tariff context for those is woven fabric. Each pair separates men's or boys' garments from women's or girls' garments.

Headings that name shirts in the FY 2026-27 tariff
CodeDescription in the tariffTariff page
61.05 Men's or boys' shirts, knitted or crocheted. Tariff page 155
61.06 Women's or girls' blouses, shirts and shirt- blouses, knitted or crocheted. Tariff page 155
62.05 Men's or boys' shirts. Tariff page 159
62.06 Women's or girls' blouses, shirts and shirt- blouses. Tariff page 159

The extract does not include chapter notes or section notes. The printed notes can change or exclude a heading. Check the official PDF pages linked on this page before you act on a row.

Knitted candidates

Heading 61.05 covers men's or boys' shirts, and heading 61.06 covers women's or girls' blouses, shirts and shirt-blouses. Each heading splits by material only.

61.05 - Men's or boys' shirts, knitted or crocheted.
Code Description in the tariff Tariff page What sets this line apart
6105.1000 Men's or boys' shirts, knitted or crocheted. > Of cotton Tariff page 155 Material line: cotton.
6105.2000 Men's or boys' shirts, knitted or crocheted. > Of man- made fibres Tariff page 155 Material line: man-made fibres.
6105.9000 Men's or boys' shirts, knitted or crocheted. > Of other textile materials Tariff page 155 Residual material line: other textile materials.
61.06 - Women's or girls' blouses, shirts and shirt- blouses, knitted or crocheted.
Code Description in the tariff Tariff page What sets this line apart
6106.1000 Women's or girls' blouses, shirts and shirt- blouses, knitted or crocheted. > Of cotton Tariff page 155 Material line: cotton.
6106.2000 Women's or girls' blouses, shirts and shirt- blouses, knitted or crocheted. > Of man- made fibres Tariff page 155 Material line: man-made fibres.
6106.9000 Women's or girls' blouses, shirts and shirt- blouses, knitted or crocheted. > Of other textile materials Tariff page 155 Residual material line: other textile materials.

Woven candidates

Heading 62.05 covers men's or boys' shirts, and heading 62.06 covers women's or girls' blouses, shirts and shirt-blouses. The cotton and man-made fibre groups name Pakistani garment types such as Baluchi kameez, Kurta, Multani choli and Punjabi kameez, plus a residual "Other" line.

62.05 - Men's or boys' shirts.
Code Description in the tariff Tariff page What sets this line apart
6205.2010 Men's or boys' shirts. > Of cotton > Baluchi kameez Tariff page 159 Named garment line under cotton.
6205.2020 Men's or boys' shirts. > Of cotton > Kurta Tariff page 159 Named garment line under cotton.
6205.2090 Men's or boys' shirts. > Of cotton > Other Tariff page 159 Residual line under cotton.
6205.3000 Men's or boys' shirts. > Of man- made fibres Tariff page 159 Material line: man-made fibres.
6205.9010 Men's or boys' shirts. > Of other textile materials > Of wool or fine animal hair Tariff page 159 Material line: wool or fine animal hair.
6205.9090 Men's or boys' shirts. > Of other textile materials > Other Tariff page 159 Residual line: other textile materials.
62.06 - Women's or girls' blouses, shirts and shirt- blouses.
Code Description in the tariff Tariff page What sets this line apart
6206.1000 Women's or girls' blouses, shirts and shirt- blouses. > Of silk or silk waste Tariff page 159 Material line: silk or silk waste.
6206.2000 Women's or girls' blouses, shirts and shirt- blouses. > Of wool or fine animal hair Tariff page 159 Material line: wool or fine animal hair.
6206.3010 Women's or girls' blouses, shirts and shirt- blouses. > Of cotton > Multani choli Tariff page 159 Named garment line under cotton.
6206.3020 Women's or girls' blouses, shirts and shirt- blouses. > Of cotton > Punjabi kameez Tariff page 159 Named garment line under cotton.
6206.3030 Women's or girls' blouses, shirts and shirt- blouses. > Of cotton > Baluchi kameez Tariff page 159 Named garment line under cotton.
6206.3040 Women's or girls' blouses, shirts and shirt- blouses. > Of cotton > Kurta Tariff page 159 Named garment line under cotton.
6206.3090 Women's or girls' blouses, shirts and shirt- blouses. > Of cotton > Other Tariff page 159 Residual line under cotton.
6206.4010 Women's or girls' blouses, shirts and shirt- blouses. > Of man- made fibres > Multani choli Tariff page 159 Named garment line under man-made fibres.
6206.4020 Women's or girls' blouses, shirts and shirt- blouses. > Of man- made fibres > Punjabi kameez Tariff page 159 Named garment line under man-made fibres.
6206.4030 Women's or girls' blouses, shirts and shirt- blouses. > Of man- made fibres > Baluchi kameez Tariff page 159 Named garment line under man-made fibres.
6206.4040 Women's or girls' blouses, shirts and shirt- blouses. > Of man- made fibres > Kurta Tariff page 159 Named garment line under man-made fibres.
6206.4090 Women's or girls' blouses, shirts and shirt- blouses. > Of man- made fibres > Other Tariff page 159 Residual line under man-made fibres.
6206.9010 Women's or girls' blouses, shirts and shirt- blouses. > Of other textile materials > Multani choli Tariff page 159 Named garment line under other textile materials.
6206.9020 Women's or girls' blouses, shirts and shirt- blouses. > Of other textile materials > Punjabi kameez Tariff page 159 Named garment line under other textile materials.
6206.9030 Women's or girls' blouses, shirts and shirt- blouses. > Of other textile materials > Baluchi kameez Tariff page 159 Named garment line under other textile materials.
6206.9040 Women's or girls' blouses, shirts and shirt- blouses. > Of other textile materials > Kurta Tariff page 159 Named garment line under other textile materials.
6206.9090 Women's or girls' blouses, shirts and shirt- blouses. > Of other textile materials > Other Tariff page 159 Residual line under other textile materials.

The same search also returns three lines from heading 61.09

A text search for shirts matches the word "shirts" inside heading 61.09, so these three rows appear too. Their heading text names t-shirts, singlets and other vests. Read the heading text and the material line, then confirm on the official tariff whether they fit your product.

Extra rows that contain the word "shirts"
Code Description in the tariff Tariff page Why it appears
6109.1000 T- shirts, singlets and other vests, knitted or crocheted. > Of cotton Tariff page 156 Line from heading 61.09, not from a shirt heading.
6109.9010 T- shirts, singlets and other vests, knitted or crocheted. > Of other textile materials > Baluchi/Peshawari vest Tariff page 156 Line from heading 61.09, not from a shirt heading.
6109.9090 T- shirts, singlets and other vests, knitted or crocheted. > Of other textile materials > Other Tariff page 156 Line from heading 61.09, not from a shirt heading.

Why one generic "shirts" code is unsafe

  • Construction first. Knitted or crocheted garments and woven garments sit in different headings. The heading text marks the difference.
  • Gender second. Each construction has a men's or boys' heading and a women's or girls' heading.
  • Material third. Cotton, man-made fibres, silk, wool or fine animal hair and other textile materials have separate lines.
  • Named garments need a check. Baluchi kameez, Kurta, Multani choli and Punjabi kameez have their own lines inside the cotton and man-made fibre groups.
  • "Other" is a real line. A residual row is not a null result. It is a candidate that needs the same source check as any other row.
  • Name searches over-match. The shirts query also returns heading 61.09 rows. Read the heading path in the result before you copy a code.

Look up candidates in the HS code finder

Each link opens the finder with the query filled in. The finder runs on the same FBR tariff data.

Formatting note: the tariff stores codes as eight digits and displays them as dddd.dddd. The finder accepts both forms.

What this page does not claim

  • It does not issue a binding classification, and it does not pick one line for all shirts.
  • It shows no duty value and no sales-tax rate. Selecting a code does not establish a tax treatment.
  • Every row is a candidate taken from the official tariff. Where two lines still fit your product, confirm the code with a customs agent or FBR before you file.
  • Corrections: email [email protected].

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