Panty

👙 Panties (Women's Undergarments / Knit Underwear)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Tariff Breakdown | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know "Panties"?

Panties are close-fitting undergarments for women, typically made from knitted or woven fabrics. In international trade, they fall under Chapter 61 (Articles of Apparel and Clothing Accessories, Knitted or Crocheted).

Key Classification Criteria:
- Material Composition: Cotton vs. Man-made (Synthetic) Fibers determines the subheading.
- Knitted vs. Woven: Most panties are knitted (Chapter 61), not woven (Chapter 62).
- Type: Whether they are plain "briefs," "panties," or part of a "set" affects the specific HS Code.

⚠️ Critical Distinction:
- Cotton-based knitted panties → Usually 6108 or 6107 series.
- Man-made fiber knitted panties → Usually 6108 or 6107 series (different subheading).
- Material mix: If the mix is >50% one fiber, that fiber dictates the code.

📦 II. HS Code Classification Details (2026 Tariff Authority)

Based on your specific data, here are the 5 relevant HS Codes for Knitted Women's Panties/Underwear:

🔍 Important Note:
- 6108.21.00.10 & 6108.91.00.15 cover Cotton materials (Lower base rates).
- 6108.92.00.05 & 6108.92.00.15 cover Man-made materials (Higher base rates).
- 6107.11.00.10 is a specific knitted underwear code often used for tight-fitting styles.

💰 III. 2026 Tariff Rate Breakdown (US Import from China)

✅ Target Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade Policies)
✅ Tax Structure: Base Duty + Section 301 (Section 122/301) + Section 232 (if applicable)

🎯 1. 6108.21.00.10 — Cotton Panties

📌 Explanation:
- Base Duty (7.6%): Standard US Customs rate for cotton knitwear.
- Section 122/301 (10%): Additional punitive tariff on Chinese textiles.
- Total: 17.6% is the final landed duty cost.

🎯 2. 6108.92.00.05 — Man-made Fiber Panties

📌 Explanation:
- Base Duty (16.0%): Higher base rate for synthetic/man-made fibers compared to cotton.
- Section 122 (10%): Same punitive add-on applies.
- Total: 26.0% — Significantly higher than cotton variants.

🎯 3. 6107.11.00.10 — Knitted Underwear (Cotton)

📌 Explanation:
- Often used for tight-fitting or specific "brief" styles in the cotton category.
- 17.4% is the most competitive rate for cotton underwear.

🎯 4. 6108.92.00.15 — Man-made Fiber (High Tariff)

📌 Explanation:
- This code carries an extra 7.5% surcharge on top of the standard Section 301.
- Total 33.5% — Extremely high for this category; avoid if possible or re-evaluate material.

🎯 5. 6108.91.00.15 — Cotton (High Tax Variant)

📌 Explanation:
- A specific cotton variant with a slightly higher base duty (8.5%) than standard cotton (7.6%).
- Total 18.5% — Slightly more expensive than 6108.21.00.10.

🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)

✅ 1. Material Declaration (The Golden Rule)

"Material Dictates Duty"
- Cotton: Aim for 6108.21.00.10 (17.6%) or 6107.11.00.10 (17.4%).
- Man-made (Polyester/Nylon): Expect 26.0% (6108.92.00.05) or 33.5% (6108.92.00.15).

⚠️ Warning: Misdeclaring "Cotton" as "Man-made" or vice versa will lead to seizure, fines, or forced re-classification.

✅ 2.申报技巧 (Declaration Tips)

🔥 口诀: "Material First, Code Second, Tax Third!"

✅ 3. Documentation Checklist

• ✅ Fiber Composition Label: Must be clear on the product tag (e.g., "100% Cotton" or "95% Polyester, 5% Spandex").
• ✅ Composition Certificate: Third-party lab report confirming fiber content.
• ✅ Invoice Description: Must match HS Code description (e.g., "Women's Knitted Cotton Panties").
• ✅ Country of Origin: Clearly marked "Made in China" (triggering the +10% duty).

🌍 V. Global Market Comparison (2026 Context)

📌 Conclusion:
- USA is the most expensive market due to Section 301/122 tariffs.
- Cotton is significantly cheaper than Man-made fibers in the US.
- Consider diversifying supply chains to Vietnam/Mexico to avoid Chinese tariffs (if rules of origin apply).

📌 VI. Common Mistakes & How to Avoid Them

❌ Mistake 1: Declaring Polyester as Cotton to save tax.
👉 Result: Customs audit → Fines + Retroactive Duty Payment (17.6% vs 26.0%).

❌ Mistake 2: Using General Code 6108.90.00 without sub-code specificity.
👉 Result: Duty reassessment to the highest applicable rate (33.5%).

❌ Mistake 3: Ignoring Section 122 classification details.
👉 Result: Missing the +10% surcharge in cost calculation → Profit Margin Loss.

✅ Pro Tip:

"Always request a Fiber Content Test Report before shipping. If the label says 'Cotton', but the lab finds 40% Polyester, you must re-classify to 6108.92.00.05 immediately!"

🎯 VII. Final Strategy: Optimize Your Panties Import

🎯 Cost-Saving Checklist: 1. Material Check: Can you switch to 100% Cotton to drop from 33.5% → 17.6%?
(Savings: 15.9% on duty) 2. HS Code Precision: Ensure you use 6108.21.00.10 (17.6%) instead of 6108.92.00.15 (33.5%).
(Savings: 15.9%) 3. Country of Origin: If possible, source from Vietnam or Mexico to bypass Section 301/122.

💡 Remember:
"A wrong HS Code can cost you 16% of your product value!"
"Cotton is King in US Customs (lower duty)!"

📌 Action Plan:
1. Verify Material: Confirm 100% Cotton or Man-made mix.
2. Select Code: Choose between 6108.21.00.10 (Best) or 6107.11.00.10.
3. Calculate Landed Cost: Apply 17.6% (Cotton) or 26.0% (Man-made).
4. Prepare Docs: Ensure fiber labels match your declaration.

✨ Smart Trade, Precise Codes, Maximized Profit!
💼 Your underwear business success starts with the right HS Code!