HS Code for Men's cotton underwear

Men's cotton underwear is classified under HS code 6107.11. This classification is determined by the garment's construction and its intended use as an undergarment. Chapter 61 of the Harmonized System is dedicated to articles of apparel and clothing accessories that are knitted or crocheted. Heading 6107 specifically includes men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns, and similar articles. The subheading 6107.11 is specifically designated for underpants and briefs made of cotton. To qualify for this code, the garment must be produced using a knitting or crocheting process, which provides the elasticity typically required for undergarments. The material composition must be predominantly cotton, usually defined as exceeding 50% by weight. This classification follows GRI 1 and GRI 6, ensuring that the product is categorized first by its nature as a knitted undergarment and then by its specific material. The classification remains consistent regardless of whether the underwear is sold individually or in multi-packs, provided the primary material is cotton. It is important to note that the presence of an elastic waistband made of synthetic materials does not usually change the classification from cotton, provided the main body of the garment is cotton.

Products Included

• Knitted cotton briefs
• Knitted cotton boxer briefs
• Cotton trunks (knitted)
• Knitted cotton mid-way briefs
• Cotton athletic supporters (knitted)

Common Misclassification

The most common misclassification occurs with code 6207.11, which is for woven cotton underwear. While many boxers are woven, most modern briefs and boxer briefs are knitted. Another error involves code 6109.10, which covers T-shirts and singlets; while these are often worn as undergarments, they are classified separately from underpants. Additionally, if the underwear is made of synthetic fibers like modal or polyester, it must be moved to 6107.12.

FAQ

What is the HS code for men's cotton underwear?

The HS code for men's knitted cotton underpants and briefs is 6107.11.

Does 6107.11 include woven boxer shorts?

No, woven boxer shorts are classified under 6207.11. Code 6107.11 is strictly for knitted or crocheted garments.