HSN Code of Clothes: Meaning, Importance, And Classification

HS Code for Clothes (Apparel & Textiles)

Chapter 61 — Apparel And Clothing Accessories, Knitted Or Crocheted

HS Heading	Scope	Description
6101	Knit	Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles.
6102	Knit	Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles.
6103	Knit	Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib & brace overalls, breeches and shorts (other than swimwear).
6104	Knit	Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib & brace overalls, breeches and shorts (other than swimwear).
6105	Knit	Men’s or boys’ shirts.
6106	Knit	Women’s or girls’ blouses, shirts and shirt-blouses.
6107	Knit	Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar.
6108	Knit	Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar.
6109	Knit	T-shirts, singlets and other vests.
6110	Knit	Jerseys, pullovers, cardigans, waistcoats (vests) and similar articles.
6111	Knit	Babies’ garments and clothing accessories.
6112	Knit	Track suits, ski suits and swimwear; other garments.
6113	Knit	Garments of knitted or crocheted fabrics of heading 5903, 5906 or 5907 (e.g., coated/laminated/impregnated).
6114	Knit	Other garments.
6115	Knit	Pantyhose, tights, stockings, socks and other hosiery; footwear without applied soles.
6116	Knit	Gloves, mittens and mitts.
6117	Knit	Other made-up clothing accessories; parts of garments or of clothing accessories.

 

Chapter 62 — Apparel And Clothing Accessories, Not Knitted Or Crocheted

HS Heading	Scope	Description
6201	Woven	Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles.
6202	Woven	Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles.
6203	Woven	Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib & brace overalls, breeches and shorts (other than swimwear).
6204	Woven	Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib & brace overalls, breeches and shorts (other than swimwear).
6205	Woven	Men’s or boys’ shirts.
6206	Woven	Women’s or girls’ blouses, shirts and shirt-blouses.
6207	Woven	Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar.
6208	Woven	Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar.
6209	Woven	Babies’ garments and clothing accessories.
6210	Woven	Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 (e.g., felt, nonwovens, coated/laminated/impregnated).
6211	Woven	Track suits, ski suits and swimwear; other garments.
6212	Woven	Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof.
6213	Woven	Handkerchiefs.
6214	Woven	Shawls, scarves, mufflers, mantillas, veils and the like.
6215	Woven	Ties, bow ties and cravats.
6216	Woven	Gloves, mittens and mitts, not knitted or crocheted.
6217	Woven	Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212.

 

Related — Worn Clothing And Rags (Chapter 63)

HS Heading	Scope	Description
6309	—	Worn clothing and other worn articles.
6310	—	Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.

HSN Code Of Clothes Under GST

The textile industry covers a wide range of garments. Below is a simplified list of common HSN codes for clothes under GST:

1. HSN Code 6101 to 6117: Knitted Or Crocheted Apparel

These codes are used for garments made from knitted fabrics.

• 6101: Men’s or boys’ overcoats, capes, wind-cheaters
• 6102: Women’s or girls’ overcoats, jackets, capes
• 6103: Men’s or boys’ suits, jackets, trousers
• 6104: Women’s or girls’ suits, trousers, skirts
• 6105: Men’s shirts
• 6106: Women’s blouses
• 6109: T-shirts, singlets, and vests
• 6111: Babies’ garments and clothing accessories

2. HSN Code 6201 to 6217: Woven Apparel

Used for non-knitted (woven) garments.

• 6201: Men’s or boys’ overcoats and similar items
• 6202: Women’s or girls’ overcoats and jackets
• 6203: Men’s suits, ensembles, jackets, trousers
• 6204: Women’s suits, dresses, skirts
• 6205: Men’s shirts (woven)
• 6206: Women’s blouses and shirts
• 6211: Track suits, ski suits, swimwear

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GST Rates For Garments Based On HSN Codes

GST rates on clothes depend on their sale value per item and fabric type:

Garments Below ₹1000 Per Piece:

• GST Rate: 5%
• Applies to: Most readymade garments, including cotton, polyester, woollen if sale price is less than ₹1000

Garments Above ₹1000 Per Piece:

• GST Rate: 12%
• Applies to: High-value garments, branded clothing, designer wear

Example:

• A T-shirt worth ₹800 will attract 5% GST under HSN 6109
• A blazer worth ₹1800 will attract 12% GST under HSN 6203

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How To Find The Right HSN Code Of Clothes

To avoid misclassification, here’s how to identify the correct HSN code for your garments:

1. Check Fabric Type: Knitted or woven?
2. Review Garment Category: Shirts, T-shirts, jackets, trousers, etc.
3. Consider Target Gender/Age: Men’s, women’s, or children’s clothing
4. Use Government Portals:
   • CBIC HSN Finder
   • GSTN HSN Library
5. Consult Your Customs Broker or logistics partner like ShipGlobal who can assist with international HS classification.

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HSN Codes For Exporting Clothes

When exporting clothes, you must include the 6-digit international HS code on shipping documents like:

• Certificate of Origin
• Packing List
• Commercial Invoice
• Bill of Lading or Airway Bill

For example:

• HS Code 6109.10: T-shirts made of cotton
• HS Code 6203.42: Men’s trousers made of cotton

Accurate HSN classification helps customs authorities determine:

• Tariff and duty rates
• Whether goods are eligible under Preferential Trade Agreements
• Compliance with EU or US import regulations

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HSN Code Of Clothes For E-Commerce Sellers

If you sell garments on platforms like Amazon, Flipkart, or Myntra, HSN codes are essential for:

• Product listings
• Tax invoice generation
• Filing monthly or quarterly GST returns
• Tracking inventory by product type

Pro Tip: Always maintain a master list of your SKUs and their corresponding HSN codes to automate invoice generation.

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Common Mistakes To Avoid While Using HSN Code Of Clothes

1. Using Wrong Code Format: Using a 4-digit code when 6 or 8-digit is required
2. Ignoring Fabric Differences: Knitted and woven garments fall under different headings
3. Neglecting Product Value: GST rate changes at the ₹1000 threshold
4. Assuming Same Code For Accessories: Scarves, belts, and gloves have different HSN codes
5. Using Generic Codes For Custom Apparel: Tailor-made and personalized clothing might need different classification

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Why HSN Code Accuracy Is Crucial

• Incorrect classification can lead to penalties, delays, or rejection of export consignments
• In India, exporters must mention the correct HSN code while applying for Certificate of Origin (COO) under preferential trade treaties
• Customs misclassification can result in higher duties or denial of tariff benefits

FAQs for HSN Code of Clothes