HS 610799 Of other textile materials
Quick Answer: Men's or boys' undergarments of other textile materials, not knitted or crocheted, imported under HS 610799 enter the UK at 12.00%, the EU at 12.00%, and the US at 13.6% under the MFN rate. This classification applies to items like woven trousers, shorts, and shirts designed for men and boys, made from materials not covered by more specific headings, such as cotton or synthetic fibers. Importers should be aware of potential variations in duty rates based on the specific textile composition and origin country, particularly for US imports which can range from free to 54.5%. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6107990000 | 12.00 % | — | — |
| 6107990020 | 12.00 % | — | — |
| 6107990010 | 12.00 % | — | — |
| 6107990090 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6107990020 | 12.00 % | — | — |
| 6107990090 | 12.00 % | — | — |
| 6107990000 | 12.00 % | — | — |
| 6107990010 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6107992000 | 13.6% | Free (14 programs) | ["doz.","<u>kg</u>"] |
| 61079950 | 0.8% | Free (15 programs) | — |
| 6107995013 | — | — | ["doz.","kg"] |
| 6107995015 | — | — | ["doz.","kg"] |
| 6107999000 | 4.8% | Free (15 programs) | ["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 6107.99?
Imports of Of other textile materials 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 14 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 610799 cover?
This subheading covers men's or boys' pyjamas, outerwear, nightshirts and similar articles of hosiery, knitted or crocheted, made from textile materials other than cotton or synthetic fibres. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is defined by exclusion from specific material types, meaning any knitted or crocheted sleepwear or loungewear not primarily composed of cotton or man-made fibres falls here. For example, pyjamas made from wool or silk knits would be classified under this code, provided they meet the general requirements of heading 6107.
What falls outside HS 610799?
The following products are excluded from HS 610799: garments made from cotton or synthetic fibres, such as polyester or nylon knits, which would be classified under HS 610711 (cotton) or 610719 (synthetic fibres) respectively. Additionally, woven garments of any fibre type, as well as non-knitted or non-crocheted items, are not covered by heading 6107. For instance, silk woven pyjama sets or cotton t-shirts intended as sleepwear would be classified elsewhere.
What are common classification mistakes for HS 610799?
A common error is misinterpreting the "other textile materials" clause, leading to the incorrect classification of garments made from blended fibres. General Rule of Interpretation (GRI) 3(b) states that mixtures shall be classified as if they consisted of the material or component which gives them their essential character. Importers may also mistakenly classify woven sleepwear under this knitted category, overlooking the critical distinction between knitted/crocheted fabrics (Chapter 61) and woven fabrics (Chapter 62).
How should importers classify products under HS 610799?
The correct procedure for classifying products under HS 610799 involves a multi-step analysis. First, confirm the garment is knitted or crocheted and intended for sleepwear or loungewear. Second, determine the primary textile material by weight. If it is not cotton or synthetic fibre (e.g., wool, silk, linen), then HS 610799 is likely applicable. Importers and customs brokers should consult official tariff databases like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC system for specific country notes and further guidance.
How is the duty calculated for products under HS 610799?
A pair of men's knitted silk pyjamas weighing 0.3 kg and declared at a customs value of $75.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value ($75.00 × 0.05 = $3.75). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 610799.90.
Which trade agreements reduce duties for HS 610799?
Several free trade agreements may reduce the applicable duty rate for HS 610799, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries, such as Bangladesh. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 610799, covering men's or boys' undergarments of other textile materials?
The Most Favored Nation (MFN) duty rate for HS code 610799 is typically 12.00% ad valorem. However, preferential duty rates are available under various trade agreements. For example, goods originating 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 enter duty-free. It is crucial to consult the specific trade agreement and verify the rules of origin to claim preferential treatment. The UK Trade Tariff also lists a 13.6% rate for certain origins, and a 54.5% rate for others. Always refer to the latest tariff schedule for the importing country.
How is the import duty for HS code 610799 calculated, and can you provide an example?
The duty for HS code 610799 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of men's pajamas made from a textile material not specified in other headings (e.g., bamboo fabric) has a customs value of $10,000 and the MFN duty rate is 12.00%, the calculated duty would be $10,000 × 12.00% = $1,200. If the goods were subject to a specific duty (though less common for this code), the calculation would involve multiplying a rate per unit (e.g., per kilogram or per piece) by the quantity imported. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the official tariff schedule.
What specific textile materials fall under 'other textile materials' in HS code 610799?
HS code 610799 is a residual category for men's or boys' undergarments (such as pajamas, briefs, or undershirts) knitted or crocheted, when they are not made from cotton, synthetic fibers, or artificial fibers, which have their own specific HS codes. 'Other textile materials' would include garments made from vegetable fibers other than cotton (e.g., linen, ramie, jute, hemp), animal hair (e.g., wool, cashmere, mohair), silk, or regenerated protein fibers. The key is that the predominant fiber content must not be classifiable under headings for cotton, synthetic, or artificial fibers.
What documentation is typically required when importing goods classified under HS code 610799?
Standard import documentation for HS code 610799 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. To claim preferential duty rates under trade agreements, a Certificate of Origin (COO) or a declaration of origin on the invoice, compliant with the specific agreement's requirements, is essential. For certain textile products, additional declarations regarding fiber content or compliance with safety standards might be necessary, depending on the importing country's regulations. Always verify specific requirements with the customs authority of the destination country.
Which common trade agreements offer preferential duty rates for HS code 610799, and what is the general requirement to benefit?
Several trade agreements provide preferential duty rates, often including duty-free entry, for goods under HS code 610799. Prominent examples include agreements between the US and countries like Australia (AU), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). The European Union also has such agreements. To benefit from these preferential rates, the goods must be considered 'originating' from the partner country according to the specific rules of origin defined in the respective trade agreement. This typically involves meeting certain manufacturing processes or having a minimum percentage of regional value content. A valid Certificate of Origin or origin declaration is mandatory proof.