Chapter 61 covers knitted or crocheted apparel and clothing accessories, including knitted tops, trousers, skirts, underwear, nightwear, sportswear, etc. The core characteristic of goods in this chapter is that they are made by knitting or crocheting, distinguishing them from non-knitted garments of Chapter 62. Within the chapter, headings are subdivided by garment type and gender, such as 6101 to 6117. This chapter does not include knitted fabrics themselves (Chapter 60) or knitted headwear (Chapter 65), etc. Heading 6108 covers women's or girls' knitted or crocheted slips, panties, briefs, nightdresses, pajamas, bathrobes, dressing gowns and similar articles. Goods under this heading are all women's intimate apparel or loungewear, and may be made of cotton, man-made fibers, silk, wool, etc. The heading is further subdivided by specific category and material, such as 6108.1 for panties, 6108.2 for nightdresses, etc. The first 2 digits "61" indicate Chapter 61 (knitted or crocheted apparel and clothing accessories). The 3rd-4th digits "08" indicate heading 6108, i.e., women's or girls' knitted or crocheted panties, nightdresses, bathrobes, etc. The 5th-6th digits "19" are the subheading, indicating women's panties "of other textile materials." Among these, "1" represents the panties category, and "9" represents other textile materials (neither cotton nor man-made fibers). Therefore, 610819 specifically refers to knitted women's panties made of textile materials other than cotton and man-made fibers (such as silk, wool, linen, etc.). The product is knitted women's panties, and the material is neither cotton nor man-made fibers, so it is classified under 610819. If made of cotton, it should be classified under 610821; if made of man-made fibers, it should be classified under 610822. If they were non-knitted women's panties, they would be classified under Chapter 62 (such as 6212). This code emphasizes two key conditions: "other textile materials" and "knitted."

Product Name: The Chinese and foreign-language names of the declared goods should be specific and clear, such as "knitted women's panties." Brand Type: Fill in the brand name or "no brand," such as "Victoria's Secret." Export Preference Status: Select according to the actual trade situation, such as "export goods enjoy preferential tariffs in the final destination country." Material Composition: List in detail the types of textile materials and their percentage content, such as "90% mulberry silk, 10% spandex." Weaving Method: Clearly state "knitted" or "crocheted"; do not write vaguely as "textile." Style: Describe the specific style of the panties, such as "briefs," "boyshorts," etc. Brand: Fill in the brand name (Chinese or foreign language); if no brand, write "none." Article Number: Fill in the product article number of the manufacturer or exporter, used to identify the specific product. Product Name: knitted women's panties; Brand Type: no brand; Export Preference Status: export goods do not enjoy preferential tariffs in the final destination country; Material Composition: 95% mulberry silk, 5% spandex; Weaving Method: knitted; Style: briefs; Brand: none; Article Number: WU2024-01. Mistakenly classifying blended man-made fiber products under this code; if man-made fiber content exceeds 50%, they should be classified under 610822. Ignoring the key condition "knitted" and incorrectly classifying woven products under this chapter. False declaration of material composition, such as declaring cotton products as silk, leading to classification errors.

The core basis for classification is: 1) the goods are women's panties; 2) they are made by knitting or crocheting; 3) the textile material used is neither cotton nor man-made fibers (i.e., "other textile materials"). The definition of "other textile materials" in the Import and Export Tariff and the HS Explanatory Notes should be consulted, usually referring to silk, wool, fine animal hair, linen, etc. If the material is blended, classification is based on the predominant material (the one with the greatest weight percentage). 610821 Cotton knitted women's panties: The material is cotton, whereas 610819 is other textile materials (neither cotton nor man-made fibers). 610822 Man-made fiber knitted women's panties: The material is man-made fibers, such as polyester, nylon, etc. 621210 Women's panties of other textile materials (non-knitted): The weaving method is non-knitted (woven), whereas 610819 is knitted. 610829 Knitted women's or girls' nightdresses of other textile materials: The goods are nightdresses, not panties. Are they women's panties? Are they made by knitting or crocheting? Is the main material cotton or man-made fibers? Are the material composition percentages accurate? Are they confused with non-knitted panties of Chapter 62?

How can I check the import tariff rate for 610819? You can check the latest tariff rates through the official website of the General Administration of Customs of China or the Import and Export Tariff of the People's Republic of China. Tariff rates vary due to trade agreements, country of origin, and other factors; it is recommended to use official databases or consult a customs broker. How should women's panties containing cotton and silk be classified? Classify according to the material with the greatest weight percentage. If cotton content exceeds 50%, they should be classified under 610821; if silk content exceeds 50%, they should be classified under 610819. What is the difference in HS codes between knitted women's panties and woven women's panties? Knitted women's panties are classified under Chapter 61 (such as 610819), while woven women's panties are classified under Chapter 62 (such as 621210). The weaving method must be confirmed during classification. Does 610819 include girls' panties? No. Girls' panties are usually classified under other subheadings of 6108 or, depending on age and size, may be classified under 6107 (boys') or 6108 (girls'); the specific tariff should be consulted. How should the material composition be filled in during declaration? The names and percentages of all textile materials should be filled in, such as "90% mulberry silk, 10% spandex." If blended, list them in descending order. What is the export tax rebate rate for 610819? The export tax rebate rate is periodically adjusted by the State Taxation Administration; please consult the latest export tax rebate rate database or consult the tax authorities. If the panties have lace trim, does it affect classification? No. Classification is based on the weaving method and main material; decorative lace does not change the essential characteristics.