Boys' Spandex Performance Underpants
These boys' underpants are knitted from a stretchy spandex-blend fabric with moisture-wicking properties, designed for sports or daily wear. They feature tagless construction for comfort. They are classified under tariff item 6107.12.00 as men's or boys' underpants of man-made fibres, knitted or crocheted.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the underpants are made of cotton rather than man-made fibres
Cotton underpants fall under a different tariff item in the same heading.
If the underpants are made of other textile materials (e.g., wool or silk)
Other fibre types are classified separately under the same subheading.
If the underpants are for babies (body height not exceeding 86 cm)
Babies' garments are classified in heading 61.11 regardless of fibre.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the underpants are made up (knitted to shape or assembled) and not simply cut fabric, as Chapter 61 applies only to made-up articles
• Declare the fibre composition accurately; if the spandex content affects classification, be ready to provide a lab test
• Verify the goods are for boys (body height not exceeding 86 cm for babies' garments would shift classification to 6111)
Related Products under Tariff item 6107.12.00
Boys' Acrylic Blend Briefs
Soft acrylic-polyester knit briefs for boys, with reinforced seams and elastic leg openings for durability. They are classified under tariff item 6107.12.00 as boys' underpants and briefs of man-made fibres, knitted or crocheted.
Boys' Coolmax Underwear
Moisture-wicking boys' underwear knitted from Coolmax polyester, designed for active wear. They are classified under tariff item 6107.12.00 as boys' underpants and briefs of man-made fibres, knitted or crocheted.
Boys' Elastane Briefs
High-stretch elastane knit boys' briefs for support, made predominantly of man-made fibres. They are classified under tariff item 6107.12.00 as boys' underpants and briefs of man-made fibres, knitted or crocheted.
Boys' Lycra Swim Briefs
Chlorine-resistant lycra knit briefs for boys' swimming, classifiable here if not principally swimwear. They are classified under tariff item 6107.12.00 as boys' underpants and briefs of man-made fibres, knitted or crocheted.
Boys' Microfiber Trunks
Short-leg microfiber trunks made from fine polyester knit, offering breathability and quick-dry features for boys' everyday underwear. They are classified under tariff item 6107.12.00 as boys' underpants and briefs of man-made fibres, knitted or crocheted.
Boys' Modal Underpants
Eco-friendly modal (beech tree man-made fibre) knit boxer shorts for boys, soft and breathable with fly front. They are classified under tariff item 6107.12.00 as boys' underpants and briefs of man-made fibres, knitted or crocheted.