HS 610712 Of man-made fibres
Quick Answer: Men's or boys' underpants and briefs of man-made fibres, classified under HS code 610712, enter the UK at 12.00%, the EU at 12.00%, and the US at a Most Favored Nation (MFN) rate of 14.9%, with preferential rates available for certain trade agreement partners. This classification specifically pertains to knitted or crocheted garments of this nature, excluding those made from natural fibres. Importers should be aware of potential variations in duty rates based on origin and specific trade agreements. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6107120000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6107120000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6107120010 | — | — | ["doz.","kg"] |
| 61071200 | 14.9% | Free (14 programs) | — |
| 6107120020 | — | — | ["doz.","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6107.12?
Imports of Of man-made fibres may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 12 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 610712 cover?
This subheading covers men's or boys' underpants, briefs, and similar garments, knitted or crocheted, and made exclusively from man-made fibers. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes items made from cotton or other natural fibers. For example, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that garments like synthetic boxer shorts or nylon briefs fall under this classification when they meet the material and construction criteria.
What falls outside HS 610712?
The following products are excluded from HS 610712: garments made from natural fibers such as cotton or wool, even if they are knitted or crocheted undergarments for men or boys. Additionally, woven undergarments, regardless of fiber content, are classified elsewhere. For instance, cotton briefs (HS 610711) or woven silk pajamas (Chapter 62) are not covered by this subheading, highlighting the importance of both material composition and fabric construction in correct classification.
What are common classification mistakes for HS 610712?
A common error is misinterpreting the "man-made fibers" requirement, leading to the classification of garments made from blends containing a significant percentage of natural fibers under this subheading. General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods often applies, meaning the classification is determined by the material that gives the product its essential character. For example, a brief with 60% polyester and 40% cotton would likely not be classified here.
How should importers classify products under HS 610712?
The correct procedure for classifying products under HS 610712 involves a multi-step process. Importers and customs brokers must first determine the exact material composition of the garment, confirming it is knitted or crocheted and exclusively of man-made fibers. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the Explanatory Notes of the WCO HS Nomenclature are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 610712?
A pair of men's polyester boxer briefs weighing 100 grams and declared at a customs value of $5.00 USD would attract a US duty of $0.35. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 7.0% ad valorem, applied to the declared value: 7.0% × $5.00 = $0.35. This example demonstrates the ad valorem duty calculation based on the declared value of the goods.
Which trade agreements reduce duties for HS 610712?
Several free trade agreements may reduce the applicable duty rate for HS 610712, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible goods from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific agreement and importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 610712, covering men's or boys' underpants and briefs of man-made fibres?
The Most Favored Nation (MFN) duty rate for HS 610712 is generally 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements, rates can be as low as Free (e.g., for Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG)). Some agreements may result in higher rates, such as 14.9% or even 90% in specific circumstances, depending on the origin and trade provisions. Always verify the specific rate based on the country of origin and applicable trade agreements.
How is the duty calculated for HS code 610712, and can you provide an example?
The duty for HS code 610712 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of men's briefs made of man-made fibers is valued at $5,000 USD and the MFN duty rate is 12.00%, the calculated duty would be $5,000 USD × 0.12 = $600 USD. Some products under this code might also be subject to specific quantitative duties or a combination of ad valorem and specific duties, depending on national tariff schedules. Always confirm the basis of duty calculation with the relevant customs authority.
What are the key classification criteria for goods falling under HS code 610712?
HS code 610712 specifically covers men's or boys' underpants and briefs that are knitted or crocheted and made from man-made fibers. Key classification criteria include: 1. Product Type: Must be underpants or briefs designed for men or boys. 2. Construction Method: Must be knitted or crocheted. Woven garments would fall under different HS codes. 3. Material: The primary component must be man-made fibers (e.g., polyester, nylon, acrylic, rayon). Natural fibers like cotton or wool would lead to different classifications. Verification of the fiber content through the commercial invoice and potentially laboratory testing is crucial.
What documentation is typically required when importing goods classified under HS code 610712?
When importing goods under HS code 610712, standard import documentation is required, which typically includes: a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a customs declaration. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) or a declaration of origin, compliant with the specific trade agreement's rules, is mandatory. Importers should also be prepared to provide proof of fiber content if requested by customs, such as a manufacturer's declaration or test reports.
Which common trade agreements significantly impact the duty rates for HS code 610712?
Several trade agreements can significantly impact duty rates for HS code 610712. For instance, agreements like the United States-Mexico-Canada Agreement (USMCA), Free Trade Agreements (FTAs) with countries such as South Korea (KR), Chile (CL), and Australia (AU), and regional agreements like the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) often provide reduced or duty-free entry for qualifying goods. The European Union's Generalized Scheme of Preferences (GSP) and its various bilateral FTAs also affect rates. Importers must consult the specific trade agreement between the importing country and the country of origin to determine eligibility and the applicable preferential tariff rate.