HS Code for Knitted Underwear: Classification Guide for Importers

If you import knitted briefs, underpants or panties, the hs code for knitted underwear is the line your customs entry, duty calculation and shipping documents start from. The Harmonized System behind that code is a multipurpose international product nomenclature developed by the World Customs Organization (WCO), used by more than 200 countries and economies as a basis for their customs tariffs and trade statistics.¹ This guide gives the indicative headings and shows how to confirm the full national code before you ship.

Quick answer: the indicative headings are 6107 and 6108

Knitted underwear sits in Chapter 61, and the heading follows the wearer. The United Nations Statistics Division (UNSD) lists heading 6107 as underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles for men or boys, knitted or crocheted.² It lists heading 6108 as slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles for women or girls, knitted or crocheted.³ The United States Harmonized Tariff Schedule (HTS) uses the same heading wording for both.⁴

Within those headings, fibre sets the six-digit subheading for briefs and underpants. UNSD lists subheading 610711 as underpants and briefs for men or boys, of cotton, knitted or crocheted.⁵ Under heading 6108 it lists briefs and panties at 610821 for cotton, 610822 for man-made fibres and 610829 for other textile materials.³ The US HTS carries the same briefs lines under 6107 at 6107.11.00, 6107.12.00 and 6107.19, and under 6108 it splits man-made fibre briefs and panties into a disposable line at 6108.22.10 and an other line at 6108.22.90.⁴

Treat 6107 and 6108 as indicative until verified for your exact garment. A singlet, vest or T-shirt worn as underwear does not belong in either heading, and woven underwear belongs in Chapter 62.

How HS codes are structured

The HS comprises more than 5,000 commodity groups, each identified by a six-digit code and arranged in a legal and logical structure.¹ The structure runs from sections and chapters at two digits, to headings at four digits, to subheadings at six digits, and countries then add digits for duty rates, statistics and controls.⁶

For this category that means Chapter 61, heading 6107 or 6108 by wearer, and a fibre subheading such as 6107.11 for cotton, before the national extension. The Combined Nomenclature (CN) of the European Union integrates the HS nomenclature and adds eight-digit subdivisions created for EU needs.⁶ New readers can start with the HS code explainer, then how to classify your product.

Two shipments can share 6107.11 and still need different full codes at destination, because everything after the sixth digit is national.

Factors that decide the code for knitted underwear

Classification follows the heading wording, the chapter notes and the interpretation rules, not the retail name. Check these factors in order, and record all of them on the specification sheet.

Knitted or crocheted construction. Chapter 61 applies only to made up knitted or crocheted articles, and it does not cover goods of heading 6212.⁴ Confirm construction from the supplier specification, not from appearance. A brief cut from woven cotton belongs in Chapter 62, principally headings 6207 for men or boys and 6208 for women or girls.

Wearer: men's or boys' versus women's or girls'. This is the split between 6107 and 6108. United States chapter notes add that garments designed for left over right closure at the front are regarded as men's or boys' garments and those designed for right over left closure as women's or girls' garments, unless the cut clearly indicates the intended wearer, and garments that cannot be identified either way are classified in the headings covering women's or girls' garments.⁴ Babies garments are treated separately under heading 6111, which covers articles for young children of a body height not exceeding 86 centimeters.⁴

Garment type. Underpants and briefs have their own subheadings inside both headings. Nightshirts, pyjamas, bathrobes, slips and nightdresses in the same headings have different subheadings, so cotton pyjamas and cotton briefs from the same factory do not share a subheading. Describe multipacks and retail sets exactly as packed.

Fibre composition by weight. For briefs and panties, fibre decides among the cotton, man-made fibre and other materials subheadings in the table above. Use the composition in percentages by weight from the care label and the factory specification, not a marketing description. A cotton-rich blend and a polyester-rich blend of the same style can sit on different subheadings.

Two boundaries catch importers out. Singlets, vests and T-shirts are heading 6109 even when worn next to the body as underwear: European Commission guidance records that singlets and vests include such garments even if they are worn next to the body, and that there is no distinction between men's and women's T-shirts, which all sit under heading 6109.⁷ See the HS code for cotton T-shirts guide for where those garments sit. Brassieres and similar articles are heading 6212, which Chapter 61 expressly does not cover.⁴

National codes: US HTS, EU CN and TARIC, UK commodity code

United States: HTS, ten digits. Look up headings 6107 and 6108 in the current HTS on the USITC site. The briefs lines run to eight digits as 6107.11.00, 6107.12.00, 6108.21.00 and 6108.22.90, with statistical suffixes then splitting lines by wearer.⁴ Check the current HTS revision rather than copying a ten-digit code from a supplier invoice, because suffixes change between revisions.

European Union: CN at eight digits, TARIC for measures. The CN extends each six-digit stem to eight digits, so the cotton briefs stems read 6107 11 00 and 6108 21 00, with parallel lines for other fibres. TARIC then adds the measures that apply to the line. Check the measures on your line in TARIC for the entry date and origin Bangladesh, because preferential treatment depends on origin rules and proof of origin, not on the code alone.

United Kingdom: commodity code, ten digits. The UK tariff listing for heading 6108 shows briefs and panties at 6108 2100 00 for cotton, 6108 2200 00 for man-made fibres and 6108 2900 00 for other textile materials.⁸ Confirm the full ten digits and the measures in the UK Trade Tariff for your import date.

Other destinations, including the UAE. Other HS destinations share the first six digits and set their own lines after them.¹ Confirm the full code in the destination tariff before goods leave Bangladesh.

How to confirm the code officially

Only the destination customs authority can confirm a classification. Use this sequence for each distinct style, and keep the evidence with the shipment file.

1. Write a precise description: construction, wearer, garment type, fibre percentages by weight, and how the item is packed.

2. Start from the destination official tariff: the USITC HTS, TARIC or the UK Trade Tariff. Read the heading text and the chapter notes, not only the search result line.

3. Check published rulings for similar garments, such as the Customs Rulings Online Search Service (CROSS) for the United States, where the USITC advises traders that the correct classification of many items can be found.⁹

4. For a borderline garment or a repeat order, apply for a binding decision before you ship. In the EU, a Binding Tariff Information (BTI) application is made separately for each type of product, with a detailed description, including images or samples where possible.¹⁰ A United Kingdom binding decision is generally valid for 3 years and helps calculate customs duties, licensing requirements, quotas and other restrictions in advance.¹¹ An Advance Tariff Ruling from HMRC gives the correct commodity code, with a reply in 30 to 120 days, and decisions are non-transferable.¹² In the United States, request a binding ruling from U.S. Customs and Border Protection when no CROSS ruling covers the merchandise.⁹

5. Give your broker the description and the confirmed code, and use the same code on the invoice, packing list and declaration.

If two subheadings look plausible, resolve the question before shipping. A ruling request costs far less than a held shipment.

Common classification mistakes

Using the woven code for a knitted garment, or the reverse. Construction decides the chapter. Confirm knitted or crocheted status from the factory specification, not from appearance.

Putting singlets and vests under 6107 or 6108. Knitted T-shirts, singlets and other vests are heading 6109, even when they are sold or worn as underwear.⁷

Guessing the fibre for a blend. Cotton-rich and polyester-rich briefs sit in different subheadings. Get the composition in percentages by weight, in writing, for each fabric.

Copying a code from a different product or country. A supplier's previous shipment may have different national digits, fibre or garment type behind it.

Declaring only six digits where a longer code is required. Entries in the US, EU and UK all require the full national code.

Ignoring sets and multipacks. Mixed packs must be described as presented, not under one component's code.

Related duties and documents

The code decides which duty line and measures customs applies, but this guide states no duty rate for knitted underwear. Rates and preferences depend on the destination, the origin, the tariff edition and the entry date, and they change. Read the rate and measures beside the confirmed code in the official tariff for your entry date, and check whether preferential treatment for Bangladesh is available for that line and what proof of origin it requires.

Keep the same code on the commercial invoice, packing list and origin declaration, and keep the tariff printout or ruling reference with the order file. Labelling should agree with the composition used for classification. Use the knitted underwear quality control checklist to check construction, stitching and composition before shipment.

FAQs

What is the HS code for knitted underwear?

Knitted underwear is classified in Chapter 61: heading 6107 for men's or boys' underpants and briefs,² and heading 6108 for women's or girls' briefs and panties.³ The subheading depends on fibre, for example 6107.11 and 6108.21 for cotton and 6107.12 and 6108.22 for man-made fibres. Confirm the full national code before declaring.

Is the HS code the same in every country?

Only the first six digits are the same worldwide, because the HS is a six-digit structure of chapters, headings and subheadings that countries build their national tariffs on.⁶ Beyond six digits, each country sets its own lines, eight digits in the EU Combined Nomenclature and ten in the US HTS and the UK commodity code.

How do I confirm the correct code?

Describe the garment precisely and read the heading text and chapter notes in the destination official tariff. Check published rulings for similar garments, such as CROSS for the United States.⁹ For a borderline garment, apply for a binding decision before shipping: a BTI in the EU,¹⁰ an Advance Tariff Ruling in the United Kingdom,¹² or a binding ruling from U.S. Customs and Border Protection.⁹

What happens if I use the wrong code?

Duty, licensing and quota treatment are worked out from the code on the declaration, so a wrong code means they are worked out from the wrong line; a correct code is what lets a trader calculate those items in advance.¹¹ Correct a known error promptly with your broker so the entry can be reclassified and any duty difference settled under the destination rules.

Next steps on Exportain

Read how to import knitted underwear from Bangladesh for the order process, how to classify your product for the general method, and the knitted underwear quality control checklist to hold the specification steady, then post a free RFQ on Exportain and compare quotes against the same confirmed code.