HTS heading · chapter 61
6107
Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
Analysis
Heading 6107 of the Harmonized Tariff Schedule covers men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. It divides into 8 six-digit subheadings and 14 eight-digit tariff lines, with 24 ten-digit statistical suffixes below them.
The spread of 15.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16%, applies to 6107.22.00 (of man-made fibers).
None of its 14 lines is duty-free at the general rate. Rates run from 0.8% to 16% with a median of 7.95%, so the line you choose sets the duty.
The largest subheadings are 6107.99 (of other textile materials, 4 lines), 6107.29 (of other textile materials, 3 lines), 6107.19 (of other textile materials, 2 lines) and 6107.11 (unnamed, 1 line).
Its median rate of 7.95% sits at the 36th percentile of the headings in chapter 61.
By Census's concordance, most of its statistical lines are made by Cut and Sew Apparel Manufacturing (3152). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6107.11.00 | Underpants and briefs: of cotton | 7.4% |
| 6107.12.00 | Of man-made fibers | 14.9% |
| 6107.19.10 | Containing 70 percent or more by weight of silk or silk waste (752) | 0.9% |
| 6107.19.90 | Of other textile materials: other (852) | 5.6% |
| 6107.21.00 | Nightshirts and pajamas: of cotton | 8.9% |
| 6107.22.00 | Of man-made fibers | 16% |
| 6107.29.20 | Of wool or fine animal hair (459) | 8.5% |
| 6107.29.50 | Containing 70 percent or more by weight of silk or silk waste (751) | 0.9% |
| 6107.29.90 | Of other textile materials: other (851) | 5.6% |
| 6107.91.00 | Other: of cotton | 8.7% |
| 6107.99.10 | Of man-made fibers | 14.9% |
| 6107.99.20 | Of wool or fine animal hair (459) | 13.6% |
| 6107.99.50 | Containing 70 percent or more by weight of silk or silk waste | 0.8% |
| 6107.99.90 | Of other textile materials: other (850) | 4.8% |