Product classification
HS code for Men's cotton dressing gown: 6107.91
Bathrobes, dressing gowns and similar articles, men's or boys', of cotton, knitted or crocheted.
Classification of men's cotton dressing gown under HS 6107.91
The classification of a men's cotton dressing gown under HS code 6107.91 is strictly governed by the Harmonized System's General Rules of Interpretation (GRI) and the specific notes of Section XI. This code falls under Chapter 61, which is dedicated to articles of apparel and clothing accessories that are knitted or crocheted. For a garment to be accurately placed here, it must meet two primary criteria: the material must be cotton, and the fabric construction must be knitted. Knitting involves the interlocking of loops of yarn, which provides the garment with inherent stretch and a soft hand-feel, characteristics highly desirable for loungewear. Heading 6107 specifically addresses men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns, and similar articles. The subheading 91 identifies the material as cotton. Customs authorities examine the physical properties of the fabric to ensure it is not woven. Furthermore, the garment must be identifiable as a dressing gown or bathrobe, typically characterized by a loose fit, a wrap-front design, and often a waist tie. If the garment is intended for use outside the home as a coat or jacket, it would be classified elsewhere. The distinction between men's and boys' sizes is also relevant, though both are covered under this specific code. Proper documentation must specify the fiber content to justify the use of the cotton-specific subheading. Additionally, if the garment features any significant coating of plastics or rubber, it may be moved to Heading 6113. The "similar articles" mentioned in the heading include items like housecoats and lounging negligees for men, provided they are knitted. According to the Harmonized System Explanatory Notes (HSEN), these garments are generally worn over nightwear or after a bath.
- Covers
- Men's knitted cotton bathrobes
- Boys' knitted cotton dressing gowns
- Knitted cotton lounging gowns for men
- Cotton terry toweling robes (knitted)
- Knitted cotton housecoats for men
- Also under 6107.91
- Frette Cotton Terry Robe
- Pottery Barn Hydrocotton Robe
- L.L.Bean Cotton Knit Robe
- Ralph Lauren Cotton Waffle Robe
Codes often confused with 6107.91
Common mistake. The most frequent error is confusing this code with HS code 6207.91. While both cover cotton dressing gowns, 6207.91 is reserved for woven garments, whereas 6107.91 is exclusively for knitted or crocheted items. Another common mistake is using 6109.10 for long-line knitted shirts that are marketed as robes; however, if the garment has a full front opening or a belt, 6107.91 is the correct designation.
Top exporters and importers of HS 610791 (the code used for men's cotton dressing gown), 2025
In 2025, the largest exporter of HS 610791 (the code used for men's cotton dressing gown) in UN Comtrade data was India, with 26% of world exports; the largest importer in UN Comtrade data was the United States, with 29% of world imports. Germany reports $1.3B of its chapter 61 imports without product detail (confidential), so it may also belong among the top importers.
Figures cover everything classified under HS 610791, not only men's cotton dressing gown.
Top exporters 2025 · share of world exports
- 1 India $54M 26% of world exports
- 2 China $52M 25% of world exports
- 3 Bangladesh* ~$16M 7.6% of world exports · partner records ↗
World total: $210M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $54M 29% of world imports
- 2 Kuwait $14M 7.6% of world imports
- 3 South Korea $10M 5.5% of world imports
Germany reports $1.3B of its chapter 61 imports without product detail (confidential), so it may also belong among the top importers.
World total: $185M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for men's cotton dressing gown
Brazil classifies men's cotton dressing gown under NCM 6107.91.00: HS 6107.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about men's cotton dressing gown
What is the HS code for Men's cotton dressing gown?
The HS code for Men's cotton dressing gown is 610791 (Bathrobes, dressing gowns and similar articles; men's or boys', of cotton, knitted or crocheted). The HS code for a men's cotton dressing gown that is knitted or crocheted is 6107.91. If the gown is woven, the code is 6207.91.
How do I classify Men's cotton dressing gown for customs?
Men's cotton dressing gown is classified under HS code 610791 — Bathrobes, dressing gowns and similar articles; men's or boys', of cotton, knitted or crocheted. This is a 6-digit subheading level code.
Does the weight of the cotton affect the classification?
No, the weight of the cotton fabric does not change the primary HS code, provided the garment is knitted and made of cotton. However, it may affect the statistical suffix used in some national tariffs.
Which countries are the top exporters of men's cotton dressing gown (HS 610791)?
In 2025, the top exporters of HS 610791 (the code used for men's cotton dressing gown) in UN Comtrade data were India ($54M, 26% of world exports), China ($52M) and Bangladesh (about $16M). World exports came to about $210M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of men's cotton dressing gown (HS 610791)?
In 2025, the top importers of HS 610791 (the code used for men's cotton dressing gown) in UN Comtrade data were the United States ($54M, 29% of world imports), Kuwait ($14M) and South Korea ($10M). World imports came to about $185M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Germany reports $1.3B of its chapter 61 imports without product detail (confidential), so it may also belong among the top importers.
Is the HS code for Men's cotton dressing gown the same in all countries?
The base HS code 610791 for Men's cotton dressing gown is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for men's cotton dressing gown in Brazil?
In Brazil, men's cotton dressing gown (HS 610791) is classified under NCM 6107.91.00.