Women's Lace Panties

👙 Women's Lace Panties: HS Code Classification & Customs Clearance Guide (2026)

🌐 HS Code Reference & Customs Strategy | Latest Tariff Analysis for 2026 | Professional Clearance Protocol
📌 I. Product Definition & Classification: What Exactly Are "Lace Panties"?

Women's lace panties are intimate apparel items, typically classified under Headings 6108 (Knitted/Hook-braided) or 6217 (Other Made-up Articles of Clothing). The correct classification depends entirely on the manufacturing method (knitted vs. woven/other) and the fabric material (cotton vs. synthetic fibers).

⚠️ Key Distinction Point:
- If the panties are knitted or crocheted (stretchy, looped yarns) → They fall under HS 6108.
- If they are made from woven lace strips, tulle, or other non-knitted attachments → They may fall under HS 6217.
- Material matters: "Cotton" attracts lower base tariffs; "Synthetic/Man-made fibers" attracts higher base tariffs.

📦 II. HS Code Classification Details (2026 Latest Tariff Schedule)

Based on the provided data, here is the authoritative breakdown for import into the United States.

🔍 Critical Analysis:
- Section 122 Tariff (10%): Applies to Section 61 (Knitted) items from China. This is a critical added cost.
- Section 301 Tariff (7.5%): Applies to Section 62 (Non-knitted) items from China.
- Base Rates: Cotton (6108.21) has a lower base rate (7.6%) than Synthetics (6108.22 at 15.6%).

💰 III. Detailed Tariff Breakdown & Legal Basis (2026)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current 2026 Tariff Schedule

🎯 1. 6108.21.00.10 —— Cotton, Knitted/Crocheted Panties

📌 Explanation:
- This is the most tax-efficient classification if the product is 100% Cotton and Knitted.
- The "Section 122" tariff was implemented to protect domestic textile/apparel industries against low-cost imports.
- Total Cost Impact: For a $10,000 shipment, you pay $1,760 in duties.

🎯 2. 6108.22.90.20 —— Synthetic, Knitted/Crocheted Panties (Explicitly for Underwear Use)

📌 Note:
- "Man-made fibers" (Polyester, Nylon, Spandex blends) attract a higher base tariff than cotton.
- Even though Section 301 is 0%, the high base rate pushes the total to 25.6%.

🎯 3. 6217.90.90.03 —— Other Made-up Articles, Cotton

📌 Warning:
- If you incorrectly classify knitted panties as "Other Made-up Articles" (6217), you might avoid Section 122, BUT the base rate is higher, and you risk a classification error penalty if the goods are clearly knitted.
- However, if the panties are made from woven lace strips sewn together, this code is correct.

🎯 4. 6217.90.90.10 —— Other Made-up Articles, Synthetic

📌 Analysis:
- This is the most expensive option.
- Combines base rate (14.6%) + Section 301 (7.5%) + Section 122 (10%).
- Only use if the product is Synthetic, Woven/Non-knitted, and classified as an "Accessory."

🛠️ IV. Customs Clearance Practical Advice

✅ 1. Required Documentation Checklist

✅ 2. Classification Strategy (The "Golden Rules")

🔥 Rule 1: Fabric Type Determines Chapter
- Knitted/Crocheted → Chapter 61 (Use 6108)
- Woven/Non-Knitted Lace Assembly → Chapter 62 (Use 6217)
- Do not guess. A fabric that stretches due to elastic threads is still Knitted if the base structure is knitted.

🔥 Rule 2: Material Matters
- Cotton (Ch 52) → Lower base tariff (7.6%) but subject to Section 122.
- Synthetic (Ch 54/55) → Higher base tariff (15.6%) but subject to Section 122.
- Avoid 6217 for Knitted Items: If you ship knitted panties under 6217, CBP will reclassify them to 6108 and charge Section 122 + penalties.

🔥 Rule 3: Avoid "Accessory" Classification for Main Garments
- If the item is a full panty, it is a Garment, not an "Accessory" (6217).
- Using 6217 for main panties is risky unless it is a lace trim or detachable part.
- Exception: If the "panties" are actually just a lace overlay or girdle component, 6217 might apply, but the tax is higher for synthetics.

✅ 3. Special Situations

🌍 V. Global Market Comparison (2026)

📌 Key Takeaway:
The US market is the most expensive due to Section 122 (10%) and Section 301 penalties.
For US imports, Cotton Knitted (6108.21) is the cheapest option.

📌 VI. Common Mistakes & Pitfalls (Learn from Others' Errors)

❌ Mistake 1: Classifying Knitted Panties under 6217 (Other Made-up)
👉 Result: CBP reclassifies to 6108 → Back-tariffs + Penalties + Delay.

❌ Mistake 2: Ignoring Section 122 for Cotton Items
👉 Result: You think 7.6% is the total, but it’s 17.6%. Profit margin eroded.

❌ Mistake 3: Claiming "De Minimis" for China-origin Apparel
👉 Result: Seizure. Section 122 items from China are not eligible for $800 de minimis exemption.

❌ Mistake 4: Mislabeling "Lace" as the primary material
👉 Result: Lace is often an attachment. The base fabric (Knitted Cotton) determines the HS code.

✅ Correct Practice:

"Women's Knitted Cotton Lace Panties, Intimate Apparel, Model ABC, Origin: China"

🎯 VII. Conclusion: Maximize Profit, Minimize Risk

🎯 Remember These Key Rules:

🔹 "Knitted = Chapter 61. Woven = Chapter 62."
🔹 "Cotton Knitted = 17.6%. Synthetic Knitted = 25.6%. Woven Synthetic = 32.1%."
🔹 "No De Minimis for China Apparel under Section 122."

📌 Pro Tip:
If you are importing large volumes, consider Pre-Ruling (CBP Ruling) to confirm your specific product’s classification. A small fee for a ruling can save thousands in duties and penalties.

📣 Action Item:

📞 Verify your fabric composition (Cotton vs. Synthetic).
📞 Confirm manufacturing method (Knitted vs. Woven).
🚀 Calculate landed cost using the correct Total Tariff above.
💼 Accurate classification is the first step to profitable import!

✨ Professional Customs Clearance Starts with Precision!
💼 Every percent of tariff saved is pure profit!