HTS code for underwear (2026)
Most men's underwear that is knitted or crocheted and made of cotton falls under 6107.11.00.10, with a general (column 1) rate of 7.4%. Women's cotton briefs and panties use 6108.21.00.10 at 7.6%.
The attribute that most often moves the line is fiber content: the same men's briefs in man-made fibers go to 6107.12.00.10 at 14.9%. Most of these lines also carry 9903.88.15 (Section 301 China) at +7.5%, reported separately.
Candidate HTS lines for underwear
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 6107.11.00.10 | Men's (352) (doz., kg) Underpants and briefs: › Of cotton Use when: Use for men's knitted or crocheted underpants and briefs of cotton. | 7.4% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6108.21.00.10 | Women's (352) (doz., kg) Briefs and panties: › Of cotton Use when: Use for women's knitted or crocheted briefs and panties of cotton. | 7.6% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6107.12.00.10 | Men's (652) (doz., kg) Underpants and briefs: › Of man-made fibers Use when: Use for men's knitted or crocheted underpants and briefs of man-made fibers. | 14.9% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6108.22.90.20 | Women's (652) (doz., kg) Briefs and panties: › Of man-made fibers: › Other Use when: Use for women's knitted or crocheted briefs and panties of man-made fibers that are not disposable. | 15.6% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
| 6207.11.00.00 | Of cotton (352) (doz., kg) Underpants and briefs: Use when: Use for men's or boys' underpants and briefs of cotton that are woven rather than knitted or crocheted. | 6.1% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6107.11.00.20 | Boys' (352) (doz., kg) Underpants and briefs: › Of cotton Use when: Use for boys' knitted or crocheted underpants and briefs of cotton. | 7.4% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6108.21.00.20 | Girls' (352) (doz., kg) Briefs and panties: › Of cotton Use when: Use for girls' knitted or crocheted briefs and panties of cotton. | 7.6% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6107.12.00.20 | Boys' (652) (doz., kg) Underpants and briefs: › Of man-made fibers Use when: Use for boys' knitted or crocheted underpants and briefs of man-made fibers. | 14.9% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6108.22.90.30 | Girls' (652) (doz., kg) Briefs and panties: › Of man-made fibers: › Other Use when: Use for girls' knitted or crocheted briefs and panties of man-made fibers that are not disposable. | 15.6% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
| 6108.22.10.00 | Disposable briefs and panties designed for one-time use (doz., kg) Briefs and panties: › Of man-made fibers: Use when: Use for disposable briefs and panties of man-made fibers designed for one-time use. | 8.3% | Free (AU,BH, CL,CO,E,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
| 6107.19.10.00 | Containing 70 percent or more by weight of silk or silk waste (752) (doz., kg) Underpants and briefs: › Of other textile materials: Use when: Use for men's or boys' knitted or crocheted underpants and briefs containing 70 percent or more by weight of silk or silk waste. | 0.9% | Free (AU,BH, CL,CO,E,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
| 6107.19.90.00 | Other (852) (doz., kg) Underpants and briefs: › Of other textile materials: Use when: Use for men's or boys' knitted or crocheted underpants and briefs of other textile materials that are not silk-rich. | 5.6% | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.15 Section 301 China, +7.5%, applies to 6107.11.00.10, 6108.21.00.10, 6107.12.00.10, 6108.22.90.20, 6207.11.00.00, 6107.11.00.20, 6108.21.00.20, 6107.12.00.20, 6108.22.90.30, 6108.22.10.00, 6107.19.90.00 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
Other Chapter 99 provisions
- 9915.61.01 Other, claim or exemption heading, no additional duty, applies to 6107.11.00.10, 6207.11.00.00, 6107.11.00.20
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
Start with construction. A knitted or crocheted garment goes to the knit lines, for example 6107.11.00 for men's cotton underpants and briefs. A woven men's or boys' cotton garment goes to 6207.11.00.00 instead, at a general rate of 6.1% against 7.4% for the knit line.
Next check the wearer. The men's or boys' lines and the women's or girls' lines are separate. Cotton briefs and panties for women or girls use 6108.21.00 at 7.6%, and man-made fiber briefs and panties for them use 6108.22.90 at 15.6%.
Then check fiber content. Cotton men's briefs use 6107.11.00 at 7.4%, and man-made fibers use 6107.12.00 at 14.9%. Underpants and briefs containing 70 percent or more by weight of silk or silk waste use 6107.19.10.00 at 0.9%, and other textile materials use 6107.19.90.00 at 5.6%. Among women's man-made fiber briefs and panties, disposable ones designed for one-time use take 6108.22.10.00 at 8.3%, while the rest fall under Other, 6108.22.90.
Last, the ten digit lines split men's from boys' or girls' for reporting. They do not change the general rate: 6107.11.00.10 and 6107.11.00.20 are both 7.4%. Where the schedule lists 9903.88.15 (Section 301 China, +7.5%), it is reported as its own line beside the classification and charged on top of the general rate.
Common mistakes
- Using the cotton rate of 7.4% for men's briefs made of man-made fibers, when the right line is 6107.12.00 at 14.9%.
- Classifying woven boxer shorts or briefs of cotton in the knit lines, when men's or boys' woven cotton underpants and briefs belong to 6207.11.00.00.
- Filing women's or girls' briefs and panties under the men's or boys' lines, when they belong to 6108.21.00 for cotton or 6108.22.90 for other man-made fiber garments.
- Reporting only the classification and leaving out 9903.88.15 (Section 301 China, +7.5%), when the heading must be reported as its own line wherever it applies.
- Treating disposable man-made fiber briefs like ordinary ones, when briefs and panties designed for one-time use take 6108.22.10.00 at 8.3%.
Frequently asked questions
What is the HTS code for men's cotton underwear?
Knitted or crocheted men's underpants and briefs of cotton are classified under 6107.11.00.10, with a general rate of 7.4%. Boys' versions use 6107.11.00.20 at the same rate.
What is the HTS code for women's underwear?
Women's cotton briefs and panties that are knitted or crocheted use 6108.21.00.10 at 7.6%, and girls' use 6108.21.00.20. Man-made fiber briefs and panties that are not disposable use 6108.22.90.20 for women and 6108.22.90.30 for girls, at 15.6%.
Does the fabric material change the duty rate?
Yes. For men's knitted underpants and briefs, cotton is 7.4% under 6107.11.00 and man-made fibers are 14.9% under 6107.12.00. Garments containing 70 percent or more by weight of silk or silk waste use 6107.19.10.00 at 0.9%.
What does 9903.88.15 mean on my entry?
It is the Chapter 99 provision for Section 301 China, shown in the schedule at +7.5% for most underwear lines. It is reported as its own line beside the classification and is a duty separate from the general rate, normally charged on top of it. Confirm in the current HTSUS or with a licensed broker whether it applies to your shipment.
Does the special rate column matter for underwear?
The special column shows Free for listed program codes, for example AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S and SG on the cotton lines. It applies only if the goods qualify under that program and the claim is made on entry. Whether it affects any Chapter 99 duty is not stated in the schedule, so confirm it in the current HTSUS or with a licensed broker.