HS 610791 Other
Quick Answer: Men's or boys' undergarments imported under HS 610791 enter the UK at 12.00%, the EU at 12.00%, and the US with a range of rates including Free for certain trade agreement partners and 90% for others. This classification covers men's or boys' undergarments, not specifically listed elsewhere in Chapter 61, such as certain types of pyjamas, briefs, or other similar items made from knitted or crocheted fabrics. Importers should carefully verify the specific subheadings and applicable rates in each destination country, as the US, in particular, has a complex tariff structure for this code. CustomTariffs aggregates this information, highlighting the need for precise classification to avoid duty overpayments or penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6107910000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6107910000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 61079100 | 8.7% | Free (14 programs) | — |
| 6107910030 | — | — | ["doz.","kg"] |
| 6107910040 | — | — | ["doz.","kg"] |
| 6107910090 | — | — | ["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 6107.91?
Imports of Other 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 610791 cover?
This subheading covers men's or boys' pyjamas, nightshirts, and similar garments of knitted or crocheted textile materials, not specified or included elsewhere in heading 6107. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like knitted pyjama sets, nightshirts, and loungewear intended for sleep or relaxation. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically made from cotton, synthetic fibers, or artificial fibers and are designed for comfort during sleep. This classification hinges on the garment's intended use and its knitted or crocheted construction.
What falls outside HS 610791?
The following products are excluded from HS 610791: men's or boys' underwear (which falls under HS 610711 or 610719), dressing gowns, bathrobes, and other loungewear not specifically intended for sleep. For instance, a knitted bathrobe made from terry cloth, even if worn at home, would typically be classified under a different heading, such as 6111 or 6114, depending on its specific characteristics and material. Similarly, knitted shirts or trousers not designed as sleepwear are classified elsewhere, often under headings for shirts (6105) or trousers (6103).
What are common classification mistakes for HS 610791?
A common error is misinterpreting the intended use of the garment, leading to its classification under headings for general loungewear or even underwear. For example, a knitted garment that resembles a nightshirt but is primarily designed for casual wear at home might be incorrectly classified under 610791. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. The specific design and marketing of the garment are key indicators.
How should importers classify products under HS 610791?
The correct procedure for classifying products under HS 610791 involves a detailed examination of the garment's material composition, construction (knitted or crocheted), and intended use. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with the WCO HS Explanatory Notes. This process includes verifying that the item is indeed for men or boys and is designed as sleepwear or a similar garment, distinguishing it from underwear or general loungewear. A review of product samples and manufacturer specifications is often necessary.
How is the duty calculated for products under HS 610791?
A men's knitted cotton pyjama set weighing 0.3 kg and declared at a customs value of $25.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 12.5% ad valorem, applied to the declared value: 12.5% × $25.00 = $3.13. However, if the set also has a specific duty component, for example, $0.42 per kg, the total duty would be $3.13 + ($0.42 × 0.3 kg) = $3.26. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6107.91.1000.
Which trade agreements reduce duties for HS 610791?
Several free trade agreements may reduce the applicable duty rate for HS 610791, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for originating goods. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA and an EUR.1 movement certificate or origin declaration for EU/UK preferences. The specific origin of the goods is paramount to determining eligibility.
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FAQ
What are the typical import duty rates for HS code 610791?
HS code 610791 covers 'Other' men's or boys' underpants, briefs, nightshirts, pajamas, etc., of cotton. The Most Favored Nation (MFN) duty rate is typically 12.00% ad valorem. However, preferential duty rates are available for goods originating from certain countries under Free Trade Agreements (FTAs). For example, imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others may be eligible for duty-free entry (Free). It is crucial to verify the specific origin and applicable FTA for each shipment. The USITC Harmonized Tariff Schedule provides detailed information on these rates.
How is the import duty for HS code 610791 calculated, and can you provide an example?
The import duty for HS code 610791 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 12.00% and the declared customs value of a shipment of cotton pajamas is $10,000, the calculated duty would be $10,000 (value) × 0.12 (duty rate) = $1,200. Always ensure your customs value is accurately determined according to Section 402 of the Tariff Act of 1930, as amended.
What documentation is required for importing goods classified under HS code 610791?
For imports classified under HS code 610791, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under FTAs, a Certificate of Origin (COO) or a declaration of origin, compliant with the specific FTA's requirements, must be provided. For cotton apparel, compliance with textile and apparel regulations, potentially including visa requirements for certain origins, may also be necessary. Consult the USITC Harmonized Tariff Schedule and the relevant FTA text for precise documentation needs.
What are the key classification criteria to ensure goods are correctly entered under HS code 610791?
HS code 610791 applies to 'Other' men's or boys' undergarments, nightwear, and similar items, made of cotton, not specifically classified elsewhere within heading 6107. Key classification criteria include: 1. Gender: The garments must be for men or boys. 2. Material: The primary component must be cotton. 3. Type of Garment: This code covers items like underpants, briefs, nightshirts, and pajamas that are not covered by more specific subheadings within 6107. Ensure the garment's intended use and construction align with the Explanatory Notes to the Harmonized System for Chapter 61.
Which major trade agreements offer preferential duty rates for HS code 610791, and how can importers leverage them?
Several trade agreements provide preferential duty rates for goods classified under HS code 610791. Notable examples include the US-Korea Free Trade Agreement (KORUS FTA), the US-Australia Free Trade Agreement, and agreements with countries like Chile, Colombia, and Singapore. To leverage these agreements, importers must ensure the goods originate from the partner country and obtain a valid Certificate of Origin (COO) or origin declaration that meets the specific requirements of the applicable FTA. This documentation is essential for claiming duty-free or reduced-duty entry. Importers should consult the USITC Harmonized Tariff Schedule and the text of the relevant FTA for detailed rules of origin and documentation requirements.