Boys' Cotton Underwear
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6109100007 | 34.0% | CN | US | Official Doc |
| 6107120020 | 32.4% | CN | US | Official Doc |
| 6207199030 | 20.5% | CN | US | Official Doc |
| 6207110000 | 23.6% | CN | US | Official Doc |
| 6107110020 | 24.9% | CN | US | Official Doc |
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AI Analysis
π Boys' Cotton Underwear (Briefs & Underpants)
π HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Boys' Underwear"?
Boys' underwear is a staple garment in global apparel trade, primarily categorized based on fabric composition (Knitted vs. Woven) and fiber content (Cotton, Synthetic, or Mixed). In international customs, the distinction between Knitted (e.g., cotton jersey) and Woven (e.g., poplin, cotton twill) determines the entire tariff structure.
Key Classification Logic: * Knitted Underwear (Chapter 61): Made from knitted fabrics (e.g., elastic cotton jersey, ribbed knit). Most common for comfort wear. * Woven Underwear (Chapter 62): Made from woven fabrics (e.g., non-stretch cotton, poplin). Often stiffer, sometimes used for specific uniform or fashion styles.
β οΈ Critical Distinction:
- If the fabric has stretch and loops (Knitted) β Chapter 61 (e.g.,6107.11,6107.12,6109.10)
- If the fabric is woven without stretch (Woven) β Chapter 62 (e.g.,6207.11,6207.19)
- Material Matters: "Cotton" vs. "Man-made fibers" drastically changes the base duty rate.
π¦ II. HS Code Classification Details (2026 Updated Tariff Database)
| HS Code | Product Description | Material Logic | Typical Scenario |
|---|---|---|---|
6109.10.00.07 |
Knitted Boys' Underwear, Simple Style | Cotton / Synthetic Fiber Knitted | Knitted T-shirt style briefs; soft, stretchy cotton blends. |
6107.12.00.20 |
Knitted Boys' Underwear, Simple Style | Knitted Man-made Fibers | Synthetic (Polyester/Nylon) or Mixed fiber knitted briefs. |
6207.19.90.30 |
Woven Boys' Underwear, Simple Style | Cotton / Non-Man-made Fibers | Woven (non-stretch) cotton briefs falling under "Other" categories. |
6207.11.00.00 |
Woven Boys' Underwear, Simple Style | Cotton | Specific woven cotton underpants; classic non-stretch cotton. |
6107.11.00.20 |
Knitted Boys' Underwear, Simple Style | Cotton Knitted | Pure cotton knitted briefs; most common "cotton underwear." |
π Focus Alert:
- "6107.11.00.20" is likely your target for 100% Cotton Knitted Underwear.
- "6207.11.00.00" is for Woven Cotton Underwear (less common for daily wear, more for specific fashion).
- "6109.10.00.07" covers knitted underwear made of synthetic or mixed fibers, often with higher duty.
π° III. 2026 Tariff Rate Breakdown (US Import from China)
β Target Market: United States (US)
β Origin: China (CN)
β Effective Date: Current (2025/2026 Regime)
β Structure: Base Duty + Section 301 (Section 232/301 Hybrid) + Section 122 (New Tariff)
π― 1. Knitted Cotton Underwear (6107.11.00.20)
The most common "Cotton" classification.
| Item | Content |
|---|---|
| Base Duty | 7.4% (General Rate) |
| Section 301 (Add-on) | +7.5% (Anti-dumping/Special measures) |
| Section 122 Tariff | +10% (New "122" clause tax on specific apparel) |
| Total Tax Rate | 24.9% |
| Calculation | CIF Value Γ 24.9% |
| De Minimis? | β No (Subject to full duties) |
| Legal Path | HTSUS:6107.11.00.20 β Add-on:7.5% β Section 122:10% |
π Explanation:
- 7.4% is the standard WTO rate for cotton knit underwear.
- 7.5% is the additional "Section 301" tariff often applied to Chinese textiles.
- 10% is the specific "122" clause tariff introduced for this apparel category.
- Result: You pay nearly 1/4 of the product value in duties alone.
π― 2. Knitted Synthetic/Mixed Underwear (6107.12.00.20)
For polyester/nylon blends.
| Item | Content |
|---|---|
| Base Duty | 14.9% (Higher for synthetics) |
| Section 301 (Add-on) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 32.4% |
| Calculation | CIF Value Γ 32.4% |
| De Minimis? | β No |
π Explanation:
- Synthetics (6107.12) have a higher base duty (14.9%) than cotton.
- Combined with the same 7.5% and 10% add-ons, the 32.4% total is significantly higher than cotton.
π― 3. Knitted Synthetic Blends (6109.10.00.07)
Another synthetic variant.
| Item | Content |
|---|---|
| Base Duty | 16.5% |
| Section 301 (Add-on) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 34.0% |
| Calculation | CIF Value Γ 34.0% |
π Explanation:
- This is the highest tax rate in the list (34.0%).
- Avoid this HS Code unless your product is strictly defined here; it is the most expensive classification.
π― 4. Woven Cotton Underwear (6207.11.00.00)
For non-stretch woven cotton.
| Item | Content |
|---|---|
| Base Duty | 6.1% (Low base, but specific category) |
| Section 301 (Add-on) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 23.6% |
| Calculation | CIF Value Γ 23.6% |
π Explanation:
- The base duty is low (6.1%), but the add-ons (7.5% + 10%) push it to 23.6%.
- Good alternative if your product is woven, but less common for boys' comfort underwear.
π― 5. Woven "Other" Cotton (6207.19.90.30)
Woven cotton in "Other" categories.
| Item | Content |
|---|---|
| Base Duty | 10.5% |
| Section 301 (Add-on) | 0.0% (Exempt from this specific add-on?) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 20.5% |
| Calculation | CIF Value Γ 20.5% |
π Explanation:
- LOWEST TAX RATE in the list! 20.5%.
- Key Advantage: No 7.5% Section 301 add-on.
- Strategy: If your product can be legally classified as "Woven, Other Cotton" (6207.19.90.30), this is the best option for cost savings.
π οΈ IV. Customs Clearance Practical Advice (Risk Avoidance)
β 1. Documentation Checklist (Non-negotiable)
| Document | Requirement | Purpose |
|---|---|---|
| Product Spec Sheet | βοΈ Must | Must clearly state: "Knitted vs. Woven" and "100% Cotton" vs. "Blend". |
| Fabric Swatch/Photo | βοΈ Must | Visual proof of weave type (Knitted loops vs. Woven grid). |
| Composition Label | βοΈ Must | Must match HS Code exactly (e.g., if Code is Cotton, Label must say 100% Cotton). |
| Commercial Invoice | βοΈ Must | Description: "Boys' Cotton Knitted Underwear" (Avoid vague terms like "Clothing"). |
| Packing List | βοΈ Must | Quantity per size/color (for duty verification). |
β 2. Classification Strategy (The "Tax Saver" Tips)
π₯ Golden Rule: "Woven beats Knitted if 'Other' Category Applies!"
| Scenario | Recommended HS Code | Tax Rate | Strategy |
|---|---|---|---|
| 100% Cotton, Knitted | 6107.11.00.20 |
24.9% | Standard; no easy escape unless fabric changes. |
| 100% Cotton, Woven | 6207.19.90.30 |
20.5% | BEST OPTION. If product is woven, use this to save 4.4%. |
| Polyester/Blend | 6107.12.00.20 |
32.4% | Avoid. High tax. Try to switch to cotton if possible. |
| Mixed/Other Knit | 6109.10.00.07 |
34.0% | Avoid. Highest tax. Only use if legally required. |
π Critical Warning:
- Do NOT declare "Cotton" if the fabric is 51% Polyester. The "Knitted Synthetic" tax (32.4%+) will hit you.
- Do NOT declare "Knitted" if the fabric is actually woven.ζ΅·ε ³ (Customs) will inspect and re-classify, leading to penalties + back taxes.
β 3. Special Case Handling
| Situation | Solution |
|---|---|
| "Cotton" Label vs. Real Content | If label says "Cotton" but lab test shows 50% Polyester β Immediate re-classification to Synthetic code (6107.12) or face fraud allegations. |
| Woven vs. Knitted Dispute | If customs doubts the fabric type, provide a fiber test report from a 3rd party lab (e.g., SGS). |
| Section 122 Tariff | This is a new 10% tariff. It applies to almost all Chinese underwear. Budget for it. |
| De Minimis (800 USD) | β Not Applicable. Underwear from China is NOT eligible for $800 de minimis exemption under Section 321. You must pay duties. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Approx. Total Tax | Notes |
|---|---|---|---|
| πΊπΈ USA | 6107.11.00.20 |
24.9% (Cotton) | High taxes due to Section 301 + 122. |
| πΊπΈ USA | 6207.19.90.30 |
20.5% (Woven) | Lowest option if woven. |
| πͺπΊ EU | 6107.11.00 |
~8-12% | No Section 301/122. Much cheaper. |
| π¨π³ China | 6107.11.00 |
~16-20% (Import) | Domestic manufacturing is cheaper. |
π Conclusion:
- USA is the most expensive market for Chinese boys' underwear due to multiple layers of tariffs.
- Woven Cotton (6207.19.90.30) is the legal loophole to reduce taxes by 4.4% in the US.
- Knitted Cotton (6107.11.00.20) is the standard, but expect to pay ~25% total.
π VI. Common Mistakes & "Don'ts"
β Mistake 1: Calling "Knitted Cotton" "Woven" to get lower tax.
π Consequence: Customs inspection reveals knitted loops β Re-classify to 6107.11 + Penalty + 25% Interest.
β Mistake 2: Ignoring the "122 Tariff".
π Consequence: You budget for 20% but pay 30% β Profit Margin Erosion.
β Mistake 3: Assuming "Cotton" = Low Tax.
π Consequence: If it's a blend (Cotton/Poly), it falls under Synthetic tax (32.4%).
β Best Practice:
"Boys' 100% Cotton Knitted Underwear, Size 8-14, Model XYZ.
Label: 100% Cotton. Fabric: Knitted Jersey. Origin: China."
π― VII. Final Verdict: Action Plan
π― Step 1: Confirm Fabric Type (Knitted vs. Woven).
π― Step 2: Confirm Fiber Content (Cotton vs. Synthetic).
π― Step 3: Choose the Lowest Tax HS Code that matches reality:
- If Woven + Cotton β Use 6207.19.90.30 (20.5%).
- If Knitted + Cotton β Use 6107.11.00.20 (24.9%).
- If Synthetic β Use 6107.12.00.20 (32.4%) or try to re-design to cotton.
π Pro Tip:
If you have a mix of knitted and woven, split the shipment or classify separately. Do not lump them together.
π£ Immediate Action:
π Verify Fabric Swatches β Select HS Code β Budget 20.5% - 34.0% for duties.
π Avoid the 34% trap by choosing the right material mix!
β¨ Precision in Classification = Profit in Pocket!
πΌ Don't let 10% "122 Tax" eat your margin!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.