HS 610821 Briefs and panties
Quick Answer: Briefs and panties imported under HS 610821 enter the UK at 12.00%, the EU at 12.00%, and the US with varying rates, including 90% and 7.6% under the MFN (Most Favored Nation) rate, with some trade agreements offering duty-free entry. This code specifically covers women's or girls' briefs and panties, knitted or crocheted. Importers should be aware of the significant duty rate disparities, particularly the high MFN rate in the US, and investigate preferential trade agreements for potential duty reductions. CustomTariffs aggregates this data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108210000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6108210000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 61082100 | 7.6% | Free (14 programs) | — |
| 6108210010 | — | — | ["doz.","kg"] |
| 6108210020 | — | — | ["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 6108.21?
Imports of Briefs and panties 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 610821 cover?
This subheading covers women's or girls' briefs and panties, knitted or crocheted, made of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes undergarments designed for intimate wear, fitting snugly around the waist and groin. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, focusing on the garment's function and material composition, ensuring that only cotton-based intimate apparel falls within this classification.
What falls outside HS 610821?
The following products are excluded from HS 610821: garments made from materials other than cotton, such as silk, synthetic fibers, or wool; non-knitted or non-crocheted items; and garments that are not specifically briefs or panties, such as slips, petticoats, or nightgowns. For instance, silk camisoles or polyester boxer shorts would be classified under different headings, as would woven cotton briefs, which would fall under HS 6208.21.
What are common classification mistakes for HS 610821?
A common error is misclassifying items based on perceived style rather than the strict criteria of the Harmonized System. For example, confusing briefs with other types of women's underwear not specifically defined as briefs or panties, or incorrectly classifying items made from cotton blends where cotton is not the predominant fiber by weight. General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes, is crucial here.
How should importers classify products under HS 610821?
The correct procedure for classifying products under HS 610821 involves a systematic review of the garment's characteristics. Importers and customs brokers must first confirm the material composition, ensuring it is 100% cotton or a cotton blend where cotton predominates by weight. Next, they must verify that the garment is indeed a brief or panty as per the definitions in Chapter 61 of the HTS. Consulting official tariff databases like the USITC HTS or EU TARIC is essential for accurate determination.
How is the duty calculated for products under HS 610821?
A shipment of 1,000 pairs of women's cotton briefs, weighing 150 kg and declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN duty rate published in the USITC Harmonized Tariff Schedule for HS code 610821.
Which trade agreements reduce duties for HS 610821?
Several free trade agreements may reduce the applicable duty rate for HS 610821, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The African Growth and Opportunity Act (AGOA) may also offer duty-free access for eligible goods from certain African countries. To claim these preferences, a self-certified origin statement for USMCA or an AGOA eligibility statement is typically required, depending on the origin country.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 610821 (briefs and panties)?
The Most Favored Nation (MFN) duty rate for HS code 610821 is typically 12.00% ad valorem. However, rates can vary significantly based on trade agreements. For example, preferential rates under agreements like CAFTA-DR, USMCA, or others may offer reduced or free entry. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, to determine the applicable duty rate for your origin country.
How is the import duty for HS 610821 calculated, and can you provide an example?
The duty for HS code 610821 is generally 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% ad valorem and you import 1,000 pairs of briefs valued at $5 per pair, the total value is $5,000. The import duty would be calculated as: 12.00% of $5,000 = $600. Always ensure accurate valuation and refer to the specific duty rate applicable to the goods' origin.
What are the classification criteria for briefs and panties under HS code 610821?
HS code 610821 specifically covers 'briefs and panties' of textile materials, knitted or crocheted. The key classification criteria are: 1. Garment Type: Must be briefs or panties, designed as women's or girls' underwear. 2. Construction: Must be knitted or crocheted (as opposed to woven). 3. Material: The classification may further depend on the primary textile material (e.g., cotton, synthetic fibers, artificial fibers), which could lead to subheadings with different duty rates. Always refer to the Chapter and Section Notes of the Harmonized System for detailed definitions and exclusions.
Which common trade agreements offer preferential duty rates for HS code 610821?
Several trade agreements can provide preferential duty rates, often leading to free entry, for HS code 610821. Examples include agreements with countries like 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. Importers must ensure they possess valid proof of origin documentation, such as a Certificate of Origin or a declaration on the invoice, to claim these preferential rates. The specific list of countries and applicable agreements can be found in the preferential tariff sections of national customs websites (e.g., USITC HTS, UK Trade Tariff).
What documentation is typically required for importing briefs and panties under HS code 610821?
Beyond the standard import documentation (e.g., commercial invoice, packing list, bill of lading/air waybill), importing HS code 610821 may require specific documentation. If claiming preferential duty rates, a valid Certificate of Origin or an origin declaration is essential. Depending on the importing country and the textile content, additional requirements might include: compliance with labeling regulations (e.g., fiber content, country of origin, care instructions), and potentially specific import licenses or permits if the goods are subject to quotas or other trade restrictions. Customs brokers should verify these requirements with the importing country's customs authority.