T-shirt HS codes in Pakistan: candidate lines under heading 61.09
A t-shirt is named inside heading 61.09 of the Pakistan Customs Tariff. Three leaf lines sit under that heading, and the material decides which line applies. This page lists those candidate lines with their tariff page references. It does not decide the classification of your product.
Every row below is a candidate taken from the official FBR tariff. This guide does not name one code as correct for your product, 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.
What the tariff shows for a t-shirt
The FY 2026-27 tariff names t-shirts inside heading 61.09, together with singlets and other vests. The heading is not a complete code. Three leaf lines sit under it, and each line names a narrower fact.
| Code | Description in the tariff | Tariff page |
|---|---|---|
61.09 |
T- shirts, singlets and other vests, knitted or crocheted. | Tariff page 156 |
The heading text says knitted or crocheted. The extract does not include chapter notes or section notes, so check the official PDF before you rely on the heading text.
The three candidate lines in the tariff
The rows below are the complete match for the product name t-shirt in the official tariff. All three are candidates, not answers. The status column records where each row comes from.
| Code | Description in the tariff | Tariff page | What sets this line apart |
|---|---|---|---|
6109.1000 |
T- shirts, singlets and other vests, knitted or crocheted. > Of cotton | Tariff page 156 | Material line: cotton. |
6109.9010 |
T- shirts, singlets and other vests, knitted or crocheted. > Of other textile materials > Baluchi/Peshawari vest | Tariff page 156 | Named regional vest line under other textile materials. It appears because it sits under heading 61.09. |
6109.9090 |
T- shirts, singlets and other vests, knitted or crocheted. > Of other textile materials > Other | Tariff page 156 | Residual line under other textile materials. |
Facts to check against the candidates
- Construction. Heading 61.09 names knitted or crocheted articles. Confirm how the fabric is made before you compare any line.
- Material. The first split after the heading is material. Cotton has its own line. Other textile materials share a group, and that group holds two lines.
- Garment type inside the heading. The source text names t-shirts, singlets and other vests in one heading. The leaf text, not the product name alone, separates them.
- The named vest line. 6109.9010 names the Baluchi/Peshawari vest. It is not a standard t-shirt line. It appears because it sits under heading 61.09.
- Printed notes. Chapter notes and section notes can refine or exclude a heading. The extract does not hold them. Read the official PDF page linked on this page.
T-shirt or shirt?
A search for shirts also returns heading 61.09, because the word "shirts" appears in the heading text. That shows why a product name alone is a weak search key.
The shirt HS code guide maps the four headings that name shirts and shows the full match for the product name, including these 61.09 rows.
Look up these candidates in the HS code finder
Each link opens the finder with the query filled in. The finder runs on the same official tariff data.
- 6109.1000 (Of cotton)
- 6109.9010 (Baluchi/Peshawari vest)
- 6109.9090 (Other, other textile materials)
- 6109 (browse the heading prefix)
- t-shirt (product name)
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 t-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].