Chapter 61 - Knitted or crocheted apparel

HS Code 61102000

Cotton jerseys, pullovers, and cardigans

Official tariff item: Of cotton

Current ICEGATE Duty Structure

Duty Component Rate
Basic Customs Duty (BCD) 20% or Rs. 85 per piece, whichever is higher
Agriculture Infrastructure and Development Cess (AIDC) 20% or Rs. 85 per piece, whichever is higher
Social Welfare Surcharge (SWS) 10% of BCD
Integrated GST (IGST) 18%

Source: ICEGATE Trade Guide on Imports. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.

Import Duty Calculator

Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 61102000 using the ICEGATE rates above.

BCD on this line is 20% or ₹85 per piece, whichever is higher, so the quantity affects the duty.

This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.

Classification Note

Fibre predominance, garment construction, and knitted or crocheted status determine classification.

Common Customs Paperwork

  • Bill of Entry
  • Commercial Invoice
  • Packing List

These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.

Agency Checks To Verify

  • ICEGATE applies the higher of 20% or ₹85 per piece for both BCD and AIDC.
  • Textile-labelling and Legal Metrology declarations may apply to retail packs.

Common Product Examples

Cotton sweaters Cotton pullovers Cotton cardigans