HTS heading · chapter 62
6207
Men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles
Analysis
Heading 6207 of the Harmonized Tariff Schedule covers men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles. It divides into 7 six-digit subheadings and 15 eight-digit tariff lines, with 26 ten-digit statistical suffixes below them.
The spread of 14.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16%, applies to 6207.22.00 (of man-made fibers (651)).
None of its 15 lines is duty-free at the general rate. Rates run from 1.1% to 16% with a median of 7.1%, so the line you choose sets the duty.
The largest subheadings are 6207.99 (of other textile materials, 6 lines), 6207.19 (of other textile materials, 2 lines), 6207.29 (of other textile materials, 2 lines) and 6207.91 (of cotton, 2 lines).
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 |
|---|---|---|
| 6207.11.00 | Underpants and briefs: of cotton (352) | 6.1% |
| 6207.19.10 | Containing 70 percent or more by weight of silk or silk waste (752) | 1.7% |
| 6207.19.90 | Of other textile materials: other | 10.5% |
| 6207.21.00 | Nightshirts and pajamas: of cotton | 8.9% |
| 6207.22.00 | Of man-made fibers (651) | 16% |
| 6207.29.10 | Containing 70 percent or more by weight of silk or silk waste (751) | 1.1% |
| 6207.29.90 | Of other textile materials: other | 7.1% |
| 6207.91.10 | Bathrobes, dressing gowns and similar articles (350) | 8.4% |
| 6207.91.30 | Of cotton: other | 6.1% |
| 6207.99.20 | Bathrobes, dressing gowns and similar articles (459) | 8.5% |
| 6207.99.40 | Of wool or fine animal hair: other (459) | 6.1% |
| 6207.99.70 | Containing 70 percent or more by weight of silk or silk waste | 1.1% |
| 6207.99.75 | Bathrobes, dressing gowns and similar articles | 14.9% |
| 6207.99.85 | Of man-made fibers: other | 10.5% |
| 6207.99.90 | Of other textile materials: other | 7.1% |