Subheading · Chapter 62 · Heading 6207

6207.91

6207.91: Men's or boys' singlets and other vests, underpants: other, of cotton

Official description Of cotton

6207.91 is a six-digit subheading of heading 6207, men's or boys' singlets and other vests, underpants, briefs, nightshirts…, chapter 62.

What you pay

Importing into UK

Customs duty 12% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6207 91 00 00 Of cotton 12%
  2. 6207 91 00 11 Bathrobes, dressing gowns and similar articles of terry towelling and similar woven terry fabrics 12%
  3. Other 12%
  4. 6207 91 00 91 Hand-printed by the "batik" method 12%
  5. 6207 91 00 99 Other 12%

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 1

  • 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)
    Tariff lines
    on 2 of 3 lines

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 AmericaQuota 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£5.2m-9.9% · previous 12 months
Average import price£10.54 per kg
Jan 2024: £654kFeb 2024: £382kMar 2024: £258kApr 2024: £285kMay 2024: £487kJun 2024: £405kJul 2024: £625kAug 2024: £494kSept 2024: £513kOct 2024: £546kNov 2024: £695kDec 2024: £338kJan 2025: £390kFeb 2025: £505kMar 2025: £445kApr 2025: £411kMay 2025: £234kJun 2025: £458kJul 2025: £479kAug 2025: £738kSept 2025: £351kOct 2025: £847kNov 2025: £502kDec 2025: £520kJan 2026: £239kFeb 2026: £364kMar 2026: £583kApr 2026: £342kMay 2026: £227kJun 2026: £486kJul 2026: £384kAug 2026: £337k 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
Türkiye £1.8m 34.4% +5.3%
Pakistan £1m 19.4% -26.5%
China £761k 14.7% -47.1%
Sri Lanka £325k 6.3% +56%
Vietnam £278k 5.4% +6.8%
Italy £234k 4.5% +192%
India £151k 2.9% +7.1%
Cambodia £148k 2.9% +47.4%

Same subheading in other tariffs

World trade in 2024

6207.91 · US$323m

Trade value (US$) no reported trade < US$48kUS$48k+US$515k+US$5m+> US$28m

Exports: 139
  1. China: US$62m
  2. Pakistan: US$38m
  3. Türkiye: US$34m
  4. Egypt: US$28m
  5. Bangladesh: US$24m
  6. Vietnam: US$18m
  7. Spain: US$15m
  8. Netherlands: US$13m
  9. Bulgaria: US$12m
  10. India: US$12m
  11. Portugal: US$7m
  12. Indonesia: US$7m
  13. Slovakia: US$5m
  14. Belgium: US$5m
  15. Serbia: US$5m
  16. Italy: US$4m
  17. Germany: US$3m
  18. Cambodia: US$3m
  19. Poland: US$3m
  20. United States: US$3m
  21. Romania: US$2m
  22. El Salvador: US$2m
  23. Honduras: US$2m
  24. Uzbekistan: US$2m
  25. France: US$2m
  26. Sri Lanka: US$1m
  27. United Kingdom: US$928k
  28. Nicaragua: US$903k
  29. Austria: US$810k
  30. Sweden: US$701k
  31. Czechia: US$552k
  32. Denmark: US$529k
  33. Thailand: US$515k
  34. Switzerland: US$409k
  35. Croatia: US$368k
  36. Tunisia: US$320k
  37. Hong Kong SAR China: US$309k
  38. Guatemala: US$290k
  39. Singapore: US$281k
  40. Bosnia & Herzegovina: US$278k
  41. Myanmar (Burma): US$256k
  42. Peru: US$238k
  43. Mexico: US$221k
  44. Albania: US$205k
  45. Greece: US$203k
  46. Guam: US$200k
  47. Slovenia: US$195k
  48. Morocco: US$182k
  49. South Africa: US$177k
  50. Lithuania: US$172k
  51. Malaysia: US$167k
  52. Hungary: US$158k
  53. Armenia: US$146k
  54. South Korea: US$134k
  55. Russia: US$114k
  56. Canada: US$111k
  57. Japan: US$109k
  58. Chile: US$95k
  59. Finland: US$89k
  60. New Zealand: US$73k

Top exporters

RankCountryValueShare
1 China US$62m 19.3%
2 Pakistan US$38m 11.9%
3 Türkiye US$34m 10.5%
4 Egypt US$28m 8.6%
5 Bangladesh US$24m 7.3%
6 Vietnam US$18m 5.5%
7 Spain US$15m 4.7%
8 Netherlands US$13m 3.9%
9 Bulgaria US$12m 3.7%
10 India US$12m 3.7%

Top importers

RankCountryValueShare
1 United States US$53m 16.6%
2 Italy US$28m 8.7%
3 Libya US$25m 7.9%
4 Spain US$25m 7.7%
5 Germany US$17m 5.2%
6 Portugal US$15m 4.6%
7 Netherlands US$11m 3.4%
8 Chile US$11m 3.3%
9 France US$10m 3.2%
10 United Kingdom US$8m 2.4%

Import duty on this product around the world 162

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 20%median duty
  • 14number of duty-free countries (MFN)
  • 61%highest: Zimbabwe, Kiribati, Iran

162

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 35% 2023 · HS 2017
Armenia 13%* 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 33% 20% – 60% 2022 · HS 2017
Belarus 19%* 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 40% 2023
Brazil 35% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 17% 2023
Cape Verde 40% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 40% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 50%* 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 40% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 12% 2023
Fiji 2.5% 0% – 5% 2023
French Polynesia 15% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 25% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 8.8% 7.4% – 10% 2023
Jordan 5% 2023
Kazakhstan 13%* 2023
Kenya 35% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 19%* 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 31%* 2020 · HS 2017
Lesotho 40% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 20%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 20% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 12% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 40% 2023
Nauru 10% 2021 · HS 2017
Nepal 13% 5% – 20% 2023
New Zealand 10% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 18% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 6% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 20% 2023
Paraguay 20% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 19%* 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 40% 2023
South Korea 13% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 15%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 20% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 42% 2023
Tuvalu 19% 2017 · HS 2017
Ukraine 12% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 12% 2023
United States 7.3% 6.1% – 8.4% 2023
Uruguay 20% 2023 · HS 2017
Vanuatu 15% 2023
Venezuela 35% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 61%* 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
84169 Other underwear & nightwear, men's/boys', not knitted/crocheted
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
28232 Men's or boys' shirts, singlets, underpants, pyjamas, dressing gowns and similar articles, of textile fabric, not knitted or crocheted
ISIC Rev. 4 activity
1410 Manufacture of wearing apparel, except fur apparel

Earlier HS editions

HSCode
20176207.91unchanged
20126207.91unchanged
20076207.91unchanged
20026207.91unchanged
19966207.91unchanged
19926207.91unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 8

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.

  • N352612 U.S. CBP 16 September 2025 · 6207.91.30.10

    The tariff classification of men’s apparel from China

  • H321038 U.S. CBP 28 August 2024 · 6207.91.30

    Application for Further Review of Protest No. 2704-21-157569; Tariff classification of men’s trousers.

  • N330043 U.S. CBP 18 January 2023 · 6207.91.30.10

    The tariff classification of sleepwear from India

  • N328192 U.S. CBP 30 September 2022 · 6207.91.30.10

    The tariff classification of men’s sleepwear from various countries

  • N319193 U.S. CBP 1 June 2021 · 6207.91.30.10

    The tariff classification of pajamas from Guatemala and/or El Salvador

  • N309543 U.S. CBP 3 March 2020 · 6207.91.30.10

    The tariff classification of men’s flannel sleep pants and pajamas from China

8 rulings in total for this code

In the UK Global Tariff, subheading 6207.91 covers 3 tariff lines and the duty is 12%.

The EU Combined Nomenclature has one tariff line for subheading 6207.91; 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 12 months to August 2026, the UK imported these goods worth £5.2m (down 10% on the year before), at an average of £10.54 per kg; Türkiye supplied 34%, followed by Pakistan.

World trade in these goods reached US$323m in 2024, up 4.7% on 2023.

China was the largest exporter with 19.3% of the total, ahead of Pakistan.

Products classified here

Questions and answers

What is the HS code for men's or boys' singlets and other vests, underpants: other, of cotton?

Men's or boys' singlets and other vests, underpants: other, of cotton fall under HS subheading 6207.91, part of heading 6207, in section XI of the Harmonized System.

What is the import duty on men's or boys' singlets and other vests… in the UK?

Under the UK Global Tariff, imports under 6207.91 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 men's or boys' singlets and other vests… in the EU?

Under the EU Combined Nomenclature, imports under 6207.91 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 men's or boys' singlets and other vests…?

China, with US$62m in 2024 (19.3% of world exports).

Which countries can export these goods 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.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Türkiye (34%), Pakistan (19%) and China (15%), out of total imports of £5.2m.

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Typical products

Everyday names, not part of the legal text.