HS Heading 6107 : Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
HEADING DEFINITION & DISAMBIGUATION
HS Heading 6107 encompasses men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. It classifies 8 6-digit WCO subheadings within Chapter 61 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 6107
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 6107.11 | Underpants and briefs, Of cotton | 61 | View 6107.11 Package → |
| 6107.12 | Underpants and briefs, Of man-made fibers | 61 | View 6107.12 Package → |
| 6107.19 | Underpants and briefs, Of other textile materials | 61 | View 6107.19 Package → |
| 6107.21 | Nightshirts and pajamas, Of cotton | 61 | View 6107.21 Package → |
| 6107.22 | Nightshirts and pajamas, Of man-made fibers | 61 | View 6107.22 Package → |
| 6107.29 | Nightshirts and pajamas, Of other textile materials | 61 | View 6107.29 Package → |
| 6107.91 | Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, Other, Of cotton | 61 | View 6107.91 Package → |
| 6107.99 | Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, Other, Of other textile materials | 61 | View 6107.99 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 6107
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 6107 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 6107 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 6107 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 6107?
HS Heading 6107 covers Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, grouping 8 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 6107?
Subheadings under Heading 6107 range from 6107.11 to 6107.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 6107?
US MFN general duty rates for Heading 6107 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 6107?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 6107?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 6107?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 6107 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 6107?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 6107?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 6107?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.