HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6108210010 | Doc | 45.1% | CN | US | 2025-05-12 |
6208913010 | Doc | 48.7% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared "WOMENS COTTON BRIEFS" based on the provided HS codes.
Understanding the HS Codes & Classification
You have two potential HS codes listed, which suggests there might be some nuance in the specific type of cotton briefs you are importing. Here's a detailed look:
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6108.21.00.10 – Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton
- 61: Textiles articles, set out by kind. This chapter covers a wide range of textile products.
- 08: Underwear and nightwear. This narrows it down to items worn under clothing or for sleep.
- 21: Specifically, briefs and panties. This is the most specific part of the code, identifying the product type.
- 00.10: Further specifies "Of cotton" – meaning the briefs are made primarily of cotton.
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6208.91.30.10 – Women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other Women's
- 62: Articles of apparel and clothing accessories, not knitted or crocheted. This chapter covers apparel made using weaving or other non-knitting methods.
- 08: Underwear and nightwear. Similar to 6108, this focuses on items worn under clothing or for sleep.
- 91: Other underwear and nightwear. This is a broader category within underwear.
- 30.10: Further specifies "Of cotton" – meaning the briefs are made primarily of cotton.
Key Differences & Which Code to Use
The main difference lies in the construction of the briefs:
- 6108.21.00.10: For briefs that are knitted or crocheted. Think of a stretchy, flexible fabric.
- 6208.91.30.10: For briefs that are woven (not knitted or crocheted). These will generally have less stretch and a more structured feel.
Tax Implications
Here's a breakdown of the tax rates associated with each HS code:
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6108.21.00.10 (Knitted/Crocheted Cotton Briefs):
- Basic Duty: 7.6%
- Additional Duty: 7.5%
- Total Tax: 45.1%
- Important Note: An additional 30% additional duty will be applied after April 2, 2025.
-
6208.91.30.10 (Woven Cotton Briefs):
- Basic Duty: 11.2%
- Additional Duty: 7.5%
- Total Tax: 48.7%
- Important Note: An additional 30% additional duty will be applied after April 2, 2025.
Recommendations & Next Steps
- Confirm Construction: Crucially, determine whether your cotton briefs are knitted/crocheted or woven. This will dictate the correct HS code. Check the fabric construction of a sample.
- Material Composition: Double-check the exact percentage of cotton in the briefs. If there are other fibers blended in, this could affect the classification (though a small percentage of synthetic fibers usually won't change it).
- Single Invoice Value: Be aware of the single invoice value. High-value shipments may be subject to more scrutiny.
- Country of Origin: Ensure you have proper documentation proving the country of origin (China in this case).
- Certifications: Depending on the destination country, you may need specific certifications (e.g., for textile content, safety standards). Please confirm the import requirements of the destination country.
- Valuation: Ensure the declared value accurately reflects the transaction value.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. It is always best to consult with a licensed customs broker or the customs authority in your destination country for definitive advice.