Underwear HTS Classification: A Complete Guide

Correctly classifying underwear and intimate apparel under the Harmonized Tariff Schedule (HTS) is one of the more technically demanding tasks in apparel importing — small differences in fabric construction or fiber content can shift a product across chapters, change the duty rate by several percentage points, and trigger or eliminate antidumping exposure. This guide walks importers, supply chain coordinators, and compliance teams through the full classification process, from the governing rules to real-world examples and the errors that generate the most CBP scrutiny.

What Is Underwear Product Category Classification?

Underwear product category classification: The formal process of assigning a 10-digit Harmonized Tariff Schedule (HTS) code to intimate apparel — briefs, boxer shorts, undershirts, bras, camisoles, shapewear, and similar garments — so that U.S. Customs and Border Protection (CBP) can assess the correct import duty, apply any applicable trade remedy, and enforce quota or visa requirements.

Classification is not a formality. The HTS code on your entry determines:

• The base tariff rate (typically 11.5%–16% for underwear)
• Whether Section 301 duties apply (an additional 7.5%–25% for Chinese-origin goods)
• Eligibility for preferential duty treatment under trade agreements (USMCA, CAFTA-DR, etc.)
• Whether the goods fall under a textile quota category (now largely eliminated but still relevant for some agreements)
• Exposure to antidumping or countervailing duties (AD/CVD) — searchable at enforcement.trade.gov/adcvd

Under 19 USC 1484, the importer of record is legally responsible for the accuracy of every classification on every entry. Your customs broker files the entry, but liability stays with you.

How the HTS Is Organized for Apparel

The Harmonized Tariff Schedule of the United States is a hierarchical numbering system. For apparel, the most important structural decision comes at the chapter level — before you ever reach a specific subheading.

The Chapter 61 vs. Chapter 62 Split

Every garment import starts here:

• Chapter 61 — Knitted or crocheted apparel. This covers garments made from fabric that was knit into its structure (jersey, rib-knit, interlock). Most underwear, including t-shirt-style undershirts, briefs, and stretch bralettes, falls here.
• Chapter 62 — Not knitted or crocheted apparel. This covers woven fabric garments. Woven boxer shorts, structured bras with woven cups, and woven camisoles land here.

Misidentifying the construction method is the single most common classification error in intimate apparel. We cover this in depth in the mistakes section below.

The 10-Digit Code Structure

Only the first 6 digits are internationally standardized. Digits 7–10 are U.S.-specific and required for all import entries filed through CBP’s ACE Portal.

Step-by-Step Classification Workflow

Follow these steps in order. Skipping ahead — especially step 2 — is where most errors originate.

Step 1: Identify the Garment Type

Determine what the garment actually is. Underwear covers a wide range of products: briefs, trunks, boxer shorts, undershirts (sleeveless and sleeved), bras, bralettes, camisoles, slips, thermal underwear, and shapewear. The HTS treats these differently, so precision matters.

Step 2: Determine Fabric Construction

Examine the fabric. Is it knitted (rows of interlocking loops — stretchy, usually) or woven (interlaced threads at right angles — typically less elastic)? This is a physical test, not a marketing description. A product sold as “jersey boxers” is almost certainly knitted → Chapter 61. Structured woven-cotton boxers → Chapter 62.

When in doubt, review the manufacturer’s fabric specifications or request a lab analysis. CBP laboratories can and do test fabric construction during audits.

Step 3: Identify Chief Fiber Content by Weight

Within each chapter, HTS headings and subheadings break down further by the chief weight fiber — the fiber that constitutes more than 50% of the total fabric weight. Common categories for underwear:

• Cotton
• Manmade fibers (polyester, nylon, spandex blends — classified by dominant manmade fiber)
• Wool or fine animal hair (rare in underwear; high duty rates apply)
• Other textile fibers (silk, linen)

If no single fiber exceeds 50%, special classification rules apply. Consult CBP’s Binding Rulings database for precedent decisions on similar fiber blends.

Step 4: Determine Gender Designation

Many HTS subheadings bifurcate by gender: men’s or boys’ vs. women’s or girls’. This distinction affects both the duty rate and quota category. “Unisex” products are typically classified in the men’s/boys’ subheading unless the garment is cut to a women’s pattern.

Step 5: Apply the General Rules of Interpretation (GRIs)

The six GRIs govern all HTS classification decisions under 19 CFR Part 102 and the HTS General Rules. For most underwear shipments, GRI 1 controls — classification is determined by the heading text and any applicable Section or Chapter Notes. GRI 3 becomes relevant for composite garments (e.g., bra-and-brief sets packaged together).

Step 6: Confirm the 10-Digit Code and Duty Rate

Once you have the correct 10-digit HTS code, verify the general rate of duty (Column 1), the special rate (preferential programs), and whether any additional duties apply. Run the code through the live HTS lookup tool at hts.usitc.gov.

Step 7: Check for Additional Trade Actions

Search for applicable Section 301 tariffs (List 1–4B for Chinese-origin goods), antidumping orders, or countervailing duty orders. Section 301 List 3 and 4A cover most apparel from China at additional rates of 7.5%–25%.

Regulatory Framework Governing Underwear Classification

Three primary legal authorities govern textile and apparel classification in the United States:

19 USC 1484 — Requires the importer of record to make entry and is the foundation of classification liability. The importer must exercise “reasonable care” in classification. Failure constitutes negligence.

19 USC 1592 — The penalty statute. Negligent misclassification can draw penalties up to 20% of the dutiable value; gross negligence up to 40%; fraud up to 4x the unpaid duties. These are not theoretical — CBP’s apparel compliance campaigns regularly result in penalty notices for classification errors.

19 CFR Part 102 — Rules of Origin for textile and apparel goods, which interacts with classification when determining whether a product qualifies for preferential duty treatment under a trade agreement.

Additionally, the Customs Modernization Act (Mod Act) formalized the “reasonable care” standard, making it clear that importers — not just brokers — bear responsibility for classification accuracy. A well-documented classification rationale (with supporting fabric specs, ruling citations, and GRI analysis) is your best defense in an audit.

For detailed guidance on what a customs broker does during the classification and entry process, see 10 Core Duties of a Customs Broker Explained.

Common Underwear HTS Codes and Duty Rates

The table below covers the most frequently imported underwear product types. Duty rates shown are the Column 1 general rate (MFN/NTR) as published in the HTS. Rates are current as of 2025 — always verify at hts.usitc.gov before filing.

Note: Chinese-origin goods in these categories face Section 301 additional duties on top of these base rates.

Real-World Classification Scenarios

Scenario 1: Cotton-Modal Blend Briefs

A men’s brief is made of 55% cotton, 37% modal (a cellulosic manmade fiber), and 8% elastane (spandex). The fabric is knitted.

• Chapter: 61 (knitted)
• Chief fiber by weight: cotton (55% exceeds 50%) → classified as cotton
• Gender: men’s/boys’
• HTS code: 6107.11.0010 (men’s knitted cotton briefs)
• General duty: 11.5%
• If origin is China: add applicable Section 301 duty

Scenario 2: Woven Boxer Shorts, Polyester/Cotton

A men’s woven boxer short is 60% polyester, 40% cotton.

• Chapter: 62 (woven — not knitted)
• Chief fiber: manmade (polyester at 60%)
• HTS code: 6207.91.3010 (men’s woven boxers, manmade fiber)
• General duty: 14.9%
• Note: Many importers incorrectly put this in Chapter 61 because the garment “feels soft like a knit” — the construction, not the hand, controls

Scenario 3: Gift Set (Bra + Panty), Packaged Together

A retail bra-and-panty set imported in matched packaging.

• GRI 3(b) applies: composite goods are classified by the component that gives the set its essential character
• The bra is typically the higher-value, more complex component
• Classification: 6212.10 (bras, brassieres)
• General duty: 6.7%
• Always document the GRI 3 analysis in your classification file

For complex multi-component shipments, working with a licensed broker who specializes in apparel is advisable. You can browse by specialty or search all CBP-licensed customs brokers to find one with textile experience.

Common Classification Mistakes and How to Avoid Them

Mistake 1: Confusing knitted and woven construction The most expensive error. Knitted fabric has interlocking loops (stretch in all directions). Woven fabric has perpendicular threads (limited stretch). Misidentification moves the entire entry to the wrong chapter, generating a wrong duty rate on every unit. Fix: require fabric construction documentation from your manufacturer before the first shipment.

Mistake 2: Using marketing fiber names instead of HTS fiber definitions “Modal,” “Tencel,” “Lyocell,” and “Bamboo” are marketing names. Under the HTS, they are classified by their chemical composition. Modal and Lyocell are cellulosic manmade fibers — classified with artificial fibers, not cotton. Bamboo fabric processed into viscose rayon is also an artificial fiber. Classifying these as “cotton” is a common and CBP-flagged error.

Mistake 3: Ignoring gender classification requirements “One-size” or “unisex” is not an HTS category. If the garment has no gender-specific cut, CBP generally assigns it to the men’s/boys’ subheading. Classifying women’s-cut garments as men’s (or vice versa) can affect duty rates and, historically, affected textile quota eligibility.

Mistake 4: Failing to check for country-specific trade actions Many importers determine the correct base HTS code but neglect to check Section 301 duty lists, antidumping orders, or exclusions that may have expired. Section 301 tariff lists are updated by USTR; exclusions have lapsed and been reinstated multiple times. Always verify at time of entry.

**Mistake 5