Two piece Combination Set

Based on the data provided, here is the detailed HS Code Classification, Tax Analysis, and Customs Clearance Guide for a Two-Piece Combination Set (Men's or Women's Knitted/ Crocheted Underwear/Nightwear).

👔👙 Two-Piece Combination Set (Men's & Women's)

"The Ultimate Guide to Declaring Underwear & Nightwear Sets | 2026 Customs & Tax Breakdown"

🌐 Introduction: What is a "Two-Piece Combination Set"?

In international trade, a "Two-Piece Combination Set" typically refers to coordinated clothing items sold as a single unit. Under the 2026 Harmonized System (HS) and the specific dataset provided, this classification heavily depends on: 1. Knitted vs. Woven (The data provided focuses exclusively on Knitted/Crocheted items). 2. Gender (Men's/Boys' vs. Women's/Girls'). 3. Material (Cotton vs. Man-made Fibers). 4. Item Type (Underpants/Briefs + Nightshirts/Pajamas/Robes).

⚠️ Critical Note: The provided data ONLY covers KNITTED or CROCHETED items. If your set is woven (e.g., standard waffle cotton pajamas or waffle robes), it would fall under Chapter 62, not Chapter 61.

📦 Section I: HS Code Classification Matrix (2026 Data)

Based strictly on your provided dataset, here is how a Two-Piece Set is classified.

🟦 Category A: Men's or Boys' Knitted Sets

Target Items: Underpants + Nightshirt / Pajama Top + Bottoms / Robe

💡 Logic: If a set includes a Knitted Cotton Robe and Knitted Cotton Underpants for a man, it falls under 6107.91.00.40. If it's Synthetic (Polyester/Spandex), it falls under 6107.99.10.40.

🟥 Category B: Women's or Girls' Knitted Sets

Target Items: Slips, Petticoats, Briefs, Panties, Nightdresses, Pajamas, Negligees, Bathrobes

💡 Logic: A Knitted Cotton Nightdress + Knitted Cotton Robe set for a girl falls under 6108.91.00.05. A Synthetic Pajama Set falls under 6108.92.00.05.

💰 Section II: 2026 Tax Rate & Duty Analysis

Good News! Based on the provided dataset, the tax situation for these specific HS codes is highly favorable for importers.

📌 Tax Detail Breakdown: * Base Tariff (基础关税): 0.0% (Ad Valorem) * Supplementary Tariff (加征关税): 0.0% * Total Effective Rate: 0.0%

✅ Interpretation: Under the provided tax rules (likely referencing specific trade agreements or preferential treatment for the year 2026), all knitted underwear and nightwear sets listed above are Duty-Free.

🛠️ Section III: Customs Clearance Strategy & Practical Advice

To ensure smooth clearance and avoid misclassification penalties, follow these professional guidelines:

✅ 1. Accurate Product Description (Crucial!)

Do not simply declare "Two Piece Set". You must specify the components and material. * ❌ Bad Declaration: "Men's Clothing Set" * ✅ Correct Declaration: > "Men's Knitted Underwear and Nightshirt Combination Set, 100% Cotton, Comprising One Underpants and One Nightshirt." > (Corresponds to HS 6107.91.00.40)

✅ 2. Material Verification

• Cotton vs. Synthetic:海关 (Customs) will verify the fabric composition.
  • If the set is Cotton, use the .91 series (e.g., 6107.91.00.40).
  • If the set is Synthetic/Man-made (Polyester, Nylon, Spandex), use the .99 series (e.g., 6107.99.10.40).
• Mixtures: If the fabric is a blend (e.g., 60% Cotton, 40% Polyester), classification rules usually dictate the majority fiber. However, for "Of other textile materials" subheadings, ensure the "Man-made" classification is justified if it's not 100% cotton.

✅ 3. "Knitted" Requirement

• The dataset ONLY applies to Knitted or Crocheted items.
• If your "Two-Piece Set" includes a Woven robe or Woven pajama pants (sewn, not knitted), it CANNOT use these HS Codes. It would shift to Chapter 62 (e.g., 6207.91.30.20 for woven cotton underpants).
• Action: Check the fabric label. If it says "Woven," you must use the 6207 codes provided in the second part of the user's hidden data (not listed in the primary table but implied by the dataset structure).

✅ 4. Packaging & Labeling

• Tagging: Ensure labels clearly state:
  • "Made of [Material]"
  • "Gender: Men's/Women's"
  • "Product Type: Nightwear/Underwear"
• Packaging: Since these are "Similar Articles" (Nightshirts, Robes, Underpants), they are often packed together. Keep them as a single invoice entry to utilize the 0% duty rate efficiently.

🚀 Section IV: Common Pitfalls to Avoid

📝 Final Summary Checklist for Importers

1. Is it Knitted? (Yes → Proceed with 6107/6108; No → Check Chapter 62).
2. Is it Cotton? (Yes → Use .91 codes; No → Use .99 or .92 codes).
3. Is it for Men/Boys? (Yes → 6107 series; No → 6108 series).
4. Tax Outcome: 0.0% Total Duty for all listed scenarios.

🎯 Pro Tip: Always include a Fabric Composition Certificate and a Product Photo showing the knit texture in your shipping documents to expedite the "0% Duty" verification process.

✨ Ready to Ship? Ensure your HS Code matches the material and gender exactly, and enjoy the Duty-Free Advantage! 🌍📦