HS code for boxer briefs
The U.S. HS code for boxer briefs is usually 6107.11.00.10 (men's, cotton), with a 7.4% general duty and an estimated total of 19.9% from China and 19.9% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 44.9% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Men's, cotton | 6107.11.00.10 | 7.4% | 19.9% |
| Men's, polyester or nylon | 6107.12.00.10 | 14.9% | 27.4% |
- 6107.11.00.10: Underpants and briefs / Of cotton / Men's (352)
- 6107.12.00.10: Underpants and briefs / Of man-made fibers / Men's (652)
What decides the code
Men's knitted boxer briefs are classified as underpants and briefs in heading 6107, with the fiber content deciding between 6107.11.00.10 for cotton and 6107.12.00.10 for man-made fibers.
- Gender matters. Men's styles fall under the men's subheadings of heading 6107, while boys' sizes go to separate lines.
- Fiber content decides the subheading. Cotton goes to 6107.11.00.10 and polyester or nylon goes to 6107.12.00.10.
- Knitted construction is required for heading 6107. Woven boxer shorts are classified elsewhere.
- The garment must function as underwear. Boxer briefs with a fly and snug leg fit fit the briefs description in heading 6107.
Common mistakes
- Classifying cotton boxer briefs under 6107.12.00.10 is wrong because that line covers man-made fibers, not cotton.
- Putting knitted boxer briefs in heading 6207 is wrong because heading 6207 covers woven men's underwear, not knitted.
- Treating boxer briefs as shorts under heading 6103 is wrong because heading 6103 covers outerwear shorts, not underwear.
Estimated U.S. duty by origin
- China
- 19.9% = 7.4% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 44.9%.
- Vietnam
- 19.9% = 7.4% general + 12.5% Section 301: Forced labor action
For HTS 6107.11.00.10, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Men's, cotton
- CN 6107 11 00, 12%
- Men's, polyester or nylon
- CN 6107 12 00, 12%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for boxer briefs?
The U.S. HTS code for boxer briefs is usually 6107.11.00.10 (men's, cotton). Other versions use 6107.12.00.10 for men's, polyester or nylon. The first six digits, 6107.11, are the international HS code.
What is the U.S. import duty on boxer briefs from China?
The U.S. general duty on HTS 6107.11.00.10 is 7.4%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 19.9% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 19.9%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.