Children's Other Material Briefs (Modal Fabric)
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6208998020 | 20.3% | CN | US | Official Doc |
| 6117809540 | 32.1% | CN | US | Official Doc |
| 6208199000 | 26.2% | CN | US | Official Doc |
| 6117809570 | 32.1% | CN | US | Official Doc |
| 6108299000 | 30.8% | CN | US | Official Doc |
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AI Analysis
🧒♂️ Children's Other Material Briefs (Modal Fabric)
🌐 HS Code Classification & Duty Guide | 2026 U.S. Tariff Update | Expert Customs Clearance Strategy
📌 One-Stop Reference for Importers of Kids’ Modal Fabric Underwear
📦 1. Product Definition & Classification: What Exactly Are “Children’s Other Material Briefs (Modal Fabric)”?
These are boys’ underwear (briefs) designed for children, made from modal fabric — a regenerated cellulose fiber derived from wood pulp, commonly classified as artificial fiber under international textile standards.
⚠️ Critical Distinction: - Modal is not a natural fiber (like cotton) nor a synthetic (like polyester). - It is textile-processed viscose, falling under artificial fiber category in the Harmonized System (HS). - Despite being made from plant-based material, modal is NOT classified as "other textile materials" — it is specifically treated as artificial fiber for tariff purposes.
🧩 2. HS Code Breakdown: Why These Codes Apply (2026 U.S. Tariff Schedule)
Below are the five possible HS Codes for children’s modal fabric briefs, with detailed reasoning based on material type, structure, and classification logic.
| HS Code | Product Description | Why This Code Applies | Material Type | Key Classification Logic |
|---|---|---|---|---|
6208.99.80.20 |
Boys’ briefs, made of bamboo/viscose-based textile material, not otherwise specified | Other textile material (non-artificial) | Bamboo/viscose (treated as “other textile”) | Misclassified as “other textile” — incorrect for modal, but still used by some importers due to ambiguity in fiber labeling. |
6117.80.95.40 |
Boys’ briefs, made of modal (artificial fiber) | Artificial fiber category | Modal = Artificial Fiber | ✅ Correct classification — modal is viscose-based, so it belongs here. |
6208.19.90.00 |
Boys’ briefs, made of other textile materials, under “other underwear” | Other textile material (non-artificial) | Bamboo/viscose (treated as “other”) | Incorrect — applies only if not artificial fiber. Only valid if modal is mislabeled as “other textile.” |
6117.80.95.70 |
Boys’ briefs, made of modal, but classified as other clothing accessories | Other clothing accessories | Modal | ❌ Incorrect — briefs are not accessories. This code applies only to buttons, zippers, labels, etc. |
6108.29.90.00 |
Boys’ briefs, made of other textile materials, general catch-all | General textile category | Other textile | ✅ Valid as fallback — used when no more specific code fits. |
🔍 Key Insight:
- Modal is artificial fiber → must be classified under6117.80.95.40if the product is underwear. - Using6208.99.80.20or6208.19.90.00is riskier — it may lead to audit, penalty, or retroactive duties if challenged. -6117.80.95.70is invalid — briefs are not accessories. This is a common mistake.
💰 3. 2026 U.S. Tariff Breakdown (China-Origin, Effective Nov 10, 2025)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025
✅ Applicable to all HS Codes listed above
🎯 1. 6208.99.80.20 — Other Textile Material Briefs (Incorrect but Common)
| Item | Detail |
|---|---|
| Base Duty | 2.8% |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Emergency Duty | +10% |
| Total Effective Duty | 20.3% |
| Tax Calculation | CIF × 20.3% |
| De Minimis Exemption? | ❌ No (denied) |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6208.99.80.20 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code is not the correct classification for modal. - But if used, the total duty is 20.3% — lower than other codes, but high risk of audit. - Best used only if modal is mislabeled as "other textile".
🎯 2. 6117.80.95.40 — Correct Code for Modal Fabric Briefs
| Item | Detail |
|---|---|
| Base Duty | 14.6% |
| Section 301 (USITC) Additional Duty | +7.5% |
| Section 122 (IEEPA) Emergency Duty | +10% |
| Total Effective Duty | 32.1% |
| Tax Calculation | CIF × 32.1% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6117.80.95.40 → FOOTNOTE:9903.88.01 |
📌 Why This Is Correct:
- Modal is artificial fiber → falls under6117.80.95.40. - Highest duty (32.1%) — but legally defensible. - No risk of audit if申报 is accurate.
🎯 3. 6208.19.90.00 — Other Textile Material Underwear (Incorrect)
| Item | Detail |
|---|---|
| Base Duty | 8.7% |
| Section 301 (USITC) | +7.5% |
| Section 122 (IEEPA) | +10% |
| Total Duty | 26.2% |
| Tax Calculation | CIF × 26.2% |
| De Minimis? | ❌ No |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6208.19.90.00 → FOOTNOTE:9903.88.01 |
📌 Risk Warning:
- This code is only valid if the fabric is NOT artificial fiber. - If modal is used, this is incorrect — high audit risk. - Lower duty (26.2%) but not compliant.
🎯 4. 6117.80.95.70 — Incorrect — Clothing Accessories
| Item | Detail |
|---|---|
| Base Duty | 14.6% |
| Section 301 | +7.5% |
| Section 122 | +10% |
| Total Duty | 32.1% |
| Tax Calculation | CIF × 32.1% |
| De Minimis? | ❌ No |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6117.80.95.70 → FOOTNOTE:9903.88.01 |
📌 Critical Error:
- Briefs are NOT accessories. - This code applies to buttons, zippers, labels, trimmings. - Using this code for underwear = misclassification → penalty risk.
🎯 5. 6108.29.90.00 — General "Other Textile Material" Briefs (Catch-All)
| Item | Detail |
|---|---|
| Base Duty | 13.3% |
| Section 301 | +7.5% |
| Section 122 | +10% |
| Total Duty | 30.8% |
| Tax Calculation | CIF × 30.8% |
| De Minimis? | ❌ No |
| Legal Basis | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6108.29.90.00 → FOOTNOTE:9903.88.01 |
📌 When to Use:
- Only when no more specific code applies. - Valid fallback if modal is not clearly labeled or mixed with other fibers. - Lower than6117.80.95.40, but less precise.
🛠️ 4. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: “Modal Fabric (Viscose-based), 100% Modal” |
| ✅ Material Test Report (Lab Certificate) | ✔️ | Prove fiber composition (e.g., “Modal = Artificial Fiber”) |
| ✅ Product Photos (Clear, with Label) | ✔️ | Show fabric type, brand, model |
| ✅ Commercial Invoice | ✔️ | Must say: “Boys’ Briefs, 100% Modal Fabric” |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, use Form A or CO |
| ✅ Packing List | ✔️ | Show quantity, weight, packaging |
| ✅ FCC/CE/REACH/RoHS (if applicable) | ✔️ | For safety & compliance |
✅ 2.申报 Strategy (Golden Rules)
🔥 “Fiber First, Code Second, Duty Last!”
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| 100% Modal Fabric | 6117.80.95.40 |
6208.99.80.20 → Wrong |
| Modal + Cotton Blend | 6117.80.95.40 (if >50% artificial) |
6208.19.90.00 → Incorrect |
| Unclear Fiber Label | 6108.29.90.00 (fallback) |
6117.80.95.70 → Invalid |
| Accessories (e.g., labels) | 6117.80.95.70 |
Never use for briefs! |
✅ 3. Special Cases
| Situation | Action |
|---|---|
| Modal mislabeled as “bamboo” or “other textile” | Use 6208.99.80.20 — but risk audit |
| Mixed fiber (e.g., 70% modal, 30% cotton) | Use 6117.80.95.40 if >50% artificial fiber |
| No lab test report | Do NOT申报 — risk of rejection |
| Custom design (OEM) | Provide design proof + fiber test |
🌍 5. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6117.80.95.40 |
32.1% (China-origin) | None (but lab report advised) | Highest duty |
| 🇨🇳 China | 6117.80.95.40 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 6117.80.95.40 |
0% (if CE) | CE | No extra tariffs |
| 🇦🇺 Australia | 6117.80.95.40 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 6117.80.95.40 |
0% | PSE | No extra tariffs |
📌 Insight:
- Only the U.S. imposes 32.1% duty on modal underwear from China. - All other major markets are tariff-free or low-duty.
🚨 6. Common Mistakes & Penalties (Learn from Others’ Errors)
❌ Mistake 1: Using 6117.80.95.70 for underwear
👉 Result: Rejection, penalty, or back duty — 32.1% tax + 10% penalty
❌ Mistake 2: Labeling modal as “other textile”
👉 Result: Audit, duty reassessment, +15% penalty
❌ Mistake 3: No fiber test report
👉 Result: Delayed clearance, $500+ in detention fees
❌ Mistake 4: Splitting shipment (e.g., separate packaging)
👉 Result: Each item taxed separately → up to 89.5% total duty
✅ Correct申报 Name Example:
“Boys’ Briefs, 100% Modal Fabric (Artificial Fiber), 3-Pack, Size 4-6, Model XYZ, Lab Test Attached”
🎯 7. Final Verdict: How to Win at U.S. Customs
✅ Best Practice:
- Always use6117.80.95.40for 100% modal boys’ briefs. - Always provide fiber test report. - Never use6117.80.95.70for underwear. - Avoid6208.99.80.20unless you accept audit risk.📌 Golden Rule:
“Modal = Artificial Fiber →
6117.80.95.40→ 32.1% Duty → Legal, Safe, and Defensible”
📌 8. Pro Tips for Cost Optimization
- ✅ Switch origin to Vietnam/Mexico → IEEPA exemption → 0% duty
- ✅ Use “modal” in product name → avoid misclassification
- ✅ Apply for Advance Ruling (Pre-Clearance) → lock in HS Code & duty
- ✅ Consolidate shipments → avoid split-tax penalties
📣 Call to Action:
📞 Contact a U.S. Customs Broker + Provide Fiber Test Report + Request HS Code Pre-Ruling
🚀 Ensure your children’s modal briefs clear customs smoothly, legally, and at the lowest possible cost!
✨ Precision in Classification = Profit in Importing!
💼 Your next shipment starts with the right HS Code.
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.