undergarments

👙 Undergarments (Lingerie & Hosiery)

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

Undergarments, the foundational layer of any wardrobe, are strictly categorized in international trade based on gender, construction method (knitted vs. woven), and material composition. In the context of U.S. imports, the distinction between women’s and men’s garments, and between knitted and non-knitted fabrics, drastically affects the HS Code and, consequently, the total tax burden.

Women’s Undergarments (6108/6208 Series): Typically includes bras, panties, negligees, and nightdresses.
Men’s Undergarments (6107 Series): Primarily includes undershirts, boxers, briefs, and trunks.

⚠️ Key Distinction Point:
- Knitted (610x): Made from flexible fabrics (cotton, synthetic knits). Includes most underwear, sleepwear, and robes.
- Non-Knitted/Woven (620x): Structured fabrics (denim, woven cotton, wool suits). Rare for basic underwear but common for structured corsets or specific woven lingerie.
- Material Matters: Synthetic fibers (nylon, polyester) vs. Natural fibers (cotton, wool) trigger different duty rates and potential Section 301/122 penalties.

📦 II. HS Code Classification Matrix (2026 Latest Tariff Authority)

Based on the provided data, the following HS Codes are the primary classifications for undergarments, with specific attention to material and gender.

🔍 Critical Reminder:
- 6108 is exclusively for Women’s garments.
- 6107 is exclusively for Men’s garments.
- If your product is Men’s Boxer Briefs, ensure it doesn’t fall under a more specific subheading like 6107.11 or 6107.21. The provided data suggests 6107.11.00.10 is the closest fit for "knitted underwear/shirts" in the dataset.
- Material Conflict Check: If 6108.91.00.15 is selected for a synthetic product, it may lead to misclassification. 6108.92.00.15 is the safer bet for synthetic women’s undergarments.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policies)

✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Post-November 2025 Policies (Inclusion of Section 122)

🎯 1. 6108.91.00.15 – Women’s Other Knitted Undergarments (Unspecified Material)

📌 Explanation:
- The 8.5% base rate applies to women’s knitted other undergarments.
- 7.5% is added due to ongoing Section 301 tariffs on Chinese textiles.
- 10% is the new Section 122 tariff, specifically targeting certain apparel imports to protect domestic manufacturing.
- Total 26% is a significant cost factor. Importers must factor this into pricing strategies.

🎯 2. 6107.11.00.10 – Men’s Knitted Undershirts/Underwear

📌 Note:
- Men’s knitted garments often enjoy a slightly lower base rate (7.4% vs 8.5%) than some women’s categories.
- However, the Section 301 (7.5%) and Section 122 (10%) penalties remain the same.
- Total 24.9% is marginally lower than the women’s category but still high.
- Misclassification Risk: Do not classify men’s synthetic underwear under this code if it is not knitted. If it is woven, it falls under Chapter 62 (typically higher duties).

🎯 3. 6108.92.00.15 – Women’s Synthetic Knitted Undergarments

📌 Alert:
- This is the highest tax bracket in the provided data.
- The 16.0% base rate for synthetic fibers is significantly higher than for unspecified/natural fibers.
- Total 33.5% can severely impact profit margins.
- Strategy: If your product is synthetic, consider if re-classification (if legally permissible) or sourcing from non-China origins can mitigate this cost.

🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)

✅ 1. Documentation Checklist (Non-Negotiable)

✅ 2. Declaration Tips (Golden Rules)

🔥 "Material is King, Gender is Queen, Knit vs. Woven Defines the Lane!"

⚠️ Critical Warning:
- Section 122 (10%) is applied broadly to apparel. Ensure your product is indeed "undergarments" and not "outerwear" (which might have different exemptions or penalties).
- Fabric Content Accuracy: If you declare 6108.91.00.15 (unspecified) but the product is 100% Polyester, Customs may reclassify to 6108.92.00.15, charging the 33.5% rate + penalties.

✅ 3. Special Cases & Exceptions

🌍 V. Global Market Comparison (2026 Update)

📌 Conclusion:
- USA is the most expensive market for Chinese undergarments due to Section 301 and Section 122.
- EU and UK offer significantly lower total duties, but have stricter sustainability and labeling regulations.
- Canada/Mexico offer duty-free options if Rules of Origin are met.

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

❌ Error 1: Declaring synthetic garments as 6108.91.00.15 (Unspecified)
👉 Consequence: Customs reclassifies to 6108.92.00.15, charging 33.5% instead of 26%. Back taxes + penalties.

❌ Error 2: Mixing Men’s and Women’s garments in one HS Code
👉 Consequence: Rejection of entry. Must separate by gender-specific codes (6107 vs 6108).

❌ Error 3: Ignoring Section 122
👉 Consequence: Underpayment of 10% additional duty. Audit target.

❌ Error 4: Vague Description "Lingerie"
👉 Consequence: Customs asks for clarification, causing 3-5 day delay.
✅ Correct Description: "Women’s Knitted Synthetic Nylon Underwear, HTS 6108.92.00.15, Made in China"

🎯 VII. Conclusion: Precision in Classification Saves Profit!

🎯 Remember the Mantra:

🔹 "Gender First, Material Second, Knit vs. Woven Third."
🔹 "Section 122 is Real, 10% is Not Free, Check Your Origin."
🔹 "Synthetic Costs More, Cotton Saves More, But Always Verify."

📌 Pro Tip:
If you are importing large volumes, consider duty drawback programs or explore non-China sourcing (e.g., Vietnam, Bangladesh, India) to avoid Section 301 (7.5%) and Section 122 (10%) penalties.
Apply for an Binding Ruling with CBP if your product is complex (e.g., mixed fabrics, unique constructions).

📣 Take Action Now:

📞 Engage a licensed customs broker
📋 Verify fabric composition certificates
🚀 Secure your margin with accurate HS codes!

✨ Expert Clearance Starts with Correct Classification!
💼 Every Percentage Point of Duty is Pure Profit Lost!