Subheading · Chapter 61 · Heading 6108

6108.31

6108.31: Women's or girls' slips, petticoats, briefs, panties: nightdresses and pyjamas, of cotton

Women's cotton nightwear, knitted

Official description Of cotton

6108.31 is the HS subheading for women's cotton nightwear, knitted, under heading 6108 in chapter 61.

What you pay

Importing into UK

Customs duty 12% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6108 31 00 00 Of cotton 12%p/st

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—12%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
DCTS Standard Indonesia 9.6%

UK: imports by month

last 12 months£76.1m+6% · previous 12 months
Average import price£12.37 per kg
Jan 2024: £5mFeb 2024: £4.1mMar 2024: £4.6mApr 2024: £4.9mMay 2024: £3.8mJun 2024: £3.1mJul 2024: £6mAug 2024: £6.1mSept 2024: £7.1mOct 2024: £10.6mNov 2024: £7.5mDec 2024: £4.3mJan 2025: £5.6mFeb 2025: £5.4mMar 2025: £5.4mApr 2025: £5.4mMay 2025: £3.3mJun 2025: £2.9mJul 2025: £6.6mAug 2025: £7.5mSept 2025: £11.7mOct 2025: £11.2mNov 2025: £7.4mDec 2025: £5.5mJan 2026: £4.5mFeb 2026: £4.7mMar 2026: £5.5mApr 2026: £5.6mMay 2026: £3.1mJun 2026: £3.9mJul 2026: £6.1mAug 2026: £7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Bangladesh £34.1m 44.8% +17.5%
India £25.8m 33.9% -1.1%
China £7.1m 9.3% -13%
Cambodia £2.1m 2.7% +189%
Ireland £1.4m 1.9% +45.7%
Sri Lanka £1.3m 1.6% -22.2%
Türkiye £798k 1% -5.1%
Pakistan £620k 0.8% -72%

Same subheading in other tariffs

World trade in 2024

6108.31 · US$1.8bn

Trade value (US$) no reported trade < US$477.5kUS$477.5k+US$4.8m+US$20.5m+> US$96.3m

Exports: 133
  1. Bangladesh: US$356.5m
  2. China: US$341.1m
  3. India: US$307.8m
  4. Cambodia: US$96.3m
  5. Türkiye: US$78.8m
  6. Vietnam: US$78.1m
  7. Germany: US$60.7m
  8. Poland: US$46.4m
  9. Peru: US$32.4m
  10. Uzbekistan: US$30.3m
  11. Sri Lanka: US$30m
  12. Pakistan: US$26.6m
  13. Hungary: US$20.5m
  14. Spain: US$19m
  15. France: US$18.7m
  16. Switzerland: US$18.3m
  17. Italy: US$18m
  18. Indonesia: US$17.3m
  19. Netherlands: US$14m
  20. Bulgaria: US$9.1m
  21. Romania: US$8.7m
  22. Austria: US$7.7m
  23. Morocco: US$7.4m
  24. Albania: US$7.1m
  25. Portugal: US$7m
  26. United States: US$5.9m
  27. Hong Kong SAR China: US$5.7m
  28. United Kingdom: US$5.3m
  29. Denmark: US$5m
  30. Belgium: US$5m
  31. Czechia: US$4.8m
  32. Slovenia: US$4.5m
  33. Malaysia: US$4.2m
  34. Tunisia: US$4.2m
  35. Kazakhstan: US$3.9m
  36. Bosnia & Herzegovina: US$3.6m
  37. Egypt: US$3.4m
  38. Sweden: US$3.3m
  39. Croatia: US$3.3m
  40. Philippines: US$2.6m
  41. Serbia: US$2m
  42. Singapore: US$1.9m
  43. Greece: US$1.8m
  44. El Salvador: US$1.6m
  45. Thailand: US$1.4m
  46. Myanmar (Burma): US$1.4m
  47. Slovakia: US$1.4m
  48. Madagascar: US$1.3m
  49. Canada: US$1.3m
  50. Ireland: US$1.2m
  51. Finland: US$1.1m
  52. South Korea: US$1.1m
  53. Ukraine: US$989.8k
  54. South Africa: US$914.8k
  55. Brazil: US$867.6k
  56. Mexico: US$743k
  57. Japan: US$685.1k
  58. Laos: US$663.5k
  59. Lithuania: US$615.2k
  60. Russia: US$547.6k

Top exporters

RankCountryValueShare
1 Bangladesh US$356.5m 20.4%
2 China US$341.1m 19.5%
3 India US$307.8m 17.6%
4 Cambodia US$96.3m 5.5%
5 Türkiye US$78.8m 4.5%
6 Vietnam US$78.1m 4.5%
7 Germany US$60.7m 3.5%
8 Poland US$46.4m 2.6%
9 Peru US$32.4m 1.9%
10 Uzbekistan US$30.3m 1.7%

Top importers

RankCountryValueShare
1 United States US$320.5m 18.3%
2 Germany US$154m 8.8%
3 United Kingdom US$93.8m 5.4%
4 Poland US$93.8m 5.4%
5 France US$87.1m 5%
6 Italy US$86m 4.9%
7 Spain US$68.1m 3.9%
8 Netherlands US$51.7m 3%
9 Japan US$50.9m 2.9%
10 Canada US$43.4m 2.5%

Binding rulings for similar goods 6

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N325347 U.S. CBP 4 May 2022 · 6108.31.00.20

    The tariff classification of pajamas from China

  • N305750 U.S. CBP 5 September 2019 · 6108.31.00.10

    The tariff classification of women’s nightgowns from China and Indonesia

  • N297039 U.S. CBP 17 May 2018 · 6108.31.00.10

    The tariff of women’s sleepwear from China and India

  • N278703 U.S. CBP 23 September 2016 · 6108.31.00.10

    The tariff classification of sleepwear from China

  • N277937 U.S. CBP 25 August 2016 · 6108.31.00.10

    The tariff classification of sleepwear from Pakistan

  • N277316 U.S. CBP 12 August 2016 · 6108.31.00.10

    The tariff classification of sleepwear from China

Subheading 6108.31 is a single line in the UK Global Tariff, where the duty is 12%.

The EU Combined Nomenclature has one tariff line for subheading 6108.31; the duty is 12%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 12%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported women's cotton nightwear, knitted worth £76.1m (up 6% on the year before), at an average of £12.37 per kg; Bangladesh supplied 45%, followed by India.

World trade in women's cotton nightwear, knitted reached US$1.8bn in 2024, up 0.5% on 2023.

Bangladesh was the largest exporter with 20.4% of the total, ahead of China.

Products classified here

Questions and answers

What is the HS code for women's or girls' slips, petticoats, briefs, panties: nightdresses and pyjamas, of cotton?

Women's or girls' slips, petticoats, briefs, panties: nightdresses and pyjamas, of cotton fall under HS subheading 6108.31, part of heading 6108, in section XI of the Harmonized System.

What is the import duty on women's or girls' slips, petticoats, briefs… in the UK?

Under the UK Global Tariff, imports under 6108.31 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on women's or girls' slips, petticoats, briefs… in the EU?

Under the EU Combined Nomenclature, imports under 6108.31 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most women's or girls' slips, petticoats, briefs…?

Bangladesh, with US$356.5m in 2024 (20.4% of world exports).

Which countries can export women's cotton nightwear, knitted to the UK duty-free?

173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 12% applies. Pick a country above to see its rate.

Is there anti-dumping duty on women's cotton nightwear, knitted?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import women's cotton nightwear, knitted from?

In the 12 months to August 2026, the largest suppliers were Bangladesh (45%), India (34%) and China (9%), out of total imports of £76.1m.