6107 - Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted:
Sub-classifications
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6107 1100
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6107 1200
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6107 19
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Overview
Chapter 61 of the Harmonized Tariff Schedule (HTS) encompasses knitted or crocheted articles of apparel and clothing accessories. Within this chapter, heading 6107 specifically classifies men's or boys' undergarments and sleepwear, including items such as underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns, and other similar articles. The key distinguishing factor for this heading is that the garments are manufactured from knitted or crocheted fabric, setting them apart from woven garments which would fall under different HTS headings.
This category is distinct from sibling headings such as those covering women's or girls' undergarments (which would be classified elsewhere, e.g., under 6108) or outer garments like shirts, trousers, or suits. The focus here is on intimate apparel and sleepwear designed for male wearers. The classification relies on the function of the garment (e.g., for sleeping, lounging, or as undergarments) and its construction method (knitted or crocheted).
Heading 6107 is further subdivided to allow for more specific classification. The subcategories typically distinguish between specific types of garments, such as "underpants and briefs," which cover basic leg-wear designed to be worn next to the skin. Other subcategories may include "nightshirts and pajamas," encompassing garments designed for sleeping, and an "other" category for similar articles that do not fit the more specific descriptions but meet the general criteria of men's or boys' knitted or crocheted sleepwear or loungewear. These subdivisions facilitate precise customs declarations and duty assessment.