HS Code for Girls' cotton briefs

The classification of girls' cotton briefs under HS code 6108.21 is determined by the garment's construction and material composition. Chapter 61 of the Harmonized System specifically covers articles of apparel and clothing accessories that are knitted or crocheted. Since the vast majority of undergarments like briefs are manufactured using a knitting process to provide necessary elasticity and comfort, they fall under this chapter. Heading 6108 is designated for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, négligés, bathrobes, dressing gowns, and similar articles. The subheading 6108.21 is further refined to identify products made primarily of cotton. To qualify, the garment must be designed for females and the cotton content must constitute the greatest percentage by weight compared to other textile materials. This code is used globally for customs declarations to ensure appropriate duties and taxes are applied based on the fiber type and garment category.

Products Included

• Girls' cotton knitted panties
• Cotton hipsters for girls
• Cotton bikini-style briefs for girls
• Knitted cotton boy-cut briefs for girls
• Cotton training pants (not padded)

Common Misclassification

A frequent error is classifying these items under HS code 6208.21. While 6208 also covers women's and girls' undergarments, Chapter 62 is strictly for woven fabrics. Most briefs are knitted, making 6108.21 the correct choice. Another common mistake is using 6107.21, which is reserved for men's or boys' cotton briefs. Additionally, if the briefs are made of synthetic fibers like polyester or nylon, they must be classified under 6108.22 instead of 6108.21.

FAQ

What is the HS code for girls' cotton briefs?

The HS code for girls' cotton briefs is 6108.21, which covers knitted or crocheted cotton briefs and panties for women or girls.

How do I distinguish between cotton and synthetic briefs for HS coding?

Classification depends on the predominant fiber by weight. If the garment is more than 50% cotton, use 6108.21. If synthetic fibers like polyester predominate, use 6108.22.