Chapter 61 covers knitted or crocheted apparel and clothing accessories, including various outerwear, underwear, sleepwear, sportswear, gloves, socks, etc. Goods of this chapter must be made by knitting or crocheting, not weaving. Knitted fabrics have characteristics such as elasticity and breathability, and are widely used in T-shirts, sweaters, sportswear, etc. This chapter does not include knitted fabrics themselves (classified under Chapter 60) or knitted bras, girdles, etc. (classified under Chapter 62 or 6212). Heading 6108 covers women's (girls') knitted or crocheted slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns, housecoats and similar articles. Specifically includes underskirts, petticoats, briefs, panties, nightdresses, pajamas, bathrobes, dressing gowns, housecoats, etc. However, it does not include T-shirts, vests, etc. (classified under 6109) or bras, girdles, etc. (classified under 6212). Goods under this heading are usually for intimate wear or home leisure use. Code 610891 has 6 digits: the first 2 digits "61" represent Chapter 61 (knitted or crocheted apparel and clothing accessories); digits 3-4 "08" represent heading 6108 (women's underwear, sleepwear, bathrobes, etc.); digits 5-6 "91" represent subheading 610891, specifically cotton women's (girls') underwear, sleepwear, bathrobes and similar articles. The 5th digit "9" indicates the material is cotton, and the 6th digit "1" indicates the specific category is underwear, sleepwear, etc. The overall code points to cotton knitted women's underwear or sleepwear products. This product is cotton knitted women's underwear or sleepwear, which conforms to the description of heading 6108, and the material is cotton, so it is classified under subheading 610891. If made of man-made fibers, it would be classified under 610892; if made of other textile materials, under 610899. If it were a T-shirt, etc., it would be classified under 6109; if it were a bra, under 6212. Therefore, based on material and category, 610891 is the accurate classification.

Product Name: The specific name of the declared product, such as "cotton knitted women's pajama set", "cotton knitted women's briefs", etc., must be consistent with the actual goods. Brand: Fill in the product brand; if no brand, fill in "no brand". The brand must be consistent with the markings on the product or packaging. Composition Content: Declare fabric composition by percentage, such as "100% cotton" or "95% cotton 5% spandex", must be consistent with the test report. Weaving Method: Declare "knitted" or "crocheted"; the specific process must be specified, such as "knitted", "crocheted". Style: Describe the specific style, such as "pajama set", "briefs", "bathrobe", etc., must correspond to the heading and subheading. Gender: Declare "women's" or "girls'", must correspond to heading 6108. Packaging Specifications: Fill in the packaging method, such as "each set individually packaged", "packed per dozen", etc., which affects inspection and statistics. Product Name: Cotton knitted women's pajama set; Brand: XX; Composition Content: 100% cotton; Weaving Method: Knitted; Style: Pajama set (including top and pants); Gender: Women's; Packaging Specifications: Each set individually packaged. Reporting synthetic blends as pure cotton, leading to subheading errors (should be classified under 610892). Reporting women's as men's, leading to heading errors (should be classified under 6107). Reporting knitted as woven, leading to chapter errors (should be classified under Chapter 62).

Core classification criteria: 1) The weaving method must be knitted or crocheted; 2) Gender is women's or girls'; 3) Category belongs to underwear, sleepwear, bathrobes, etc.; 4) Material is cotton. All the above conditions must be met simultaneously to be classified under 610891. If the material is man-made fibers, it is classified under 610892; other textile materials under 610899. If it is a T-shirt, vest, etc., it is classified under 6109; if it is a bra, girdle, etc., under 6212. 610892 Man-made fiber knitted women's underwear and sleepwear: Different material: 610892 is man-made fibers, 610891 is cotton. If the cotton content is less than 50% or the main component is man-made fibers, it should be classified under 610892. 610910 Cotton knitted T-shirts, vests: Different category: 610910 is T-shirts, vests, etc., 610891 is underwear, sleepwear, etc. T-shirts are usually worn outside, while sleepwear is for home or sleeping wear. 621210 Bras, girdles, etc.: Different category: 621210 is bras, girdles, corsets, etc., regardless of whether knitted, they are classified under 6212. 610891 does not include these goods. 610831 Cotton knitted women's pajamas: Different subheading: 610831 is cotton knitted women's pajamas (pajamas only), while 610891 has a broader scope, including underwear, bathrobes, dressing gowns, etc. Note that 610831 is a pre-2017 code; the current code is 610832 (man-made fibers), etc., and the latest version must be verified. 610899 Knitted women's underwear and sleepwear of other textile materials: Different material: 610899 is other textile materials (such as silk, wool, etc.), 610891 is cotton. If the material is neither cotton nor man-made fibers, it is classified under 610899. Is it knitted or crocheted? Is it women's or girls'? Does it belong to underwear, sleepwear, bathrobes, etc.? Is the material cotton? Are T-shirts, bras, etc. excluded?

How to check the latest tax rate for 610891? It can be checked through the official website of the General Administration of Customs of China, the International Trade Single Window, or professional customs declaration software. Tax rates include import tariffs, value-added tax, consumption tax, etc., and may change with free trade agreements and policy adjustments. It is recommended to use the tax rate displayed in the customs system at the time of declaration as the standard. Cotton knitted women's pajama set, but containing 5% spandex, should it be classified under 610891 or 610892? According to the General Rules for Classification, it should be classified according to the main material. If the cotton content exceeds 50%, it is still considered cotton and classified under 610891; if the man-made fiber content exceeds 50%, it is classified under 610892. 5% spandex usually does not affect cotton classification. Which code should women's knitted cotton briefs be classified under? Women's knitted cotton briefs belong to the underwear category and should be classified under 610891. If made of man-made fibers, they are classified under 610892; other materials under 610899. Note the distinction from 610821 (cotton knitted women's briefs), which is an old code; the current code is 610822, etc., and the latest version must be verified. What is the difference between 610891 and 610910? 610891 is cotton knitted women's underwear, sleepwear, etc., and 610910 is cotton knitted T-shirts, vests, etc. The main difference is the category: underwear and sleepwear are for intimate or home wear, while T-shirts and vests are for outerwear or sports wear. The style must be accurately described when declaring. Should knitted women's bathrobes be classified under 610891? Yes, cotton knitted women's bathrobes belong to 610891. However, if woven, they should be classified under 6211 (other apparel) or 6208 (women's underwear, sleepwear, etc.). Attention must be paid to the weaving method. When declaring 610891, how should the composition content be filled in? The main components and percentages of the fabric should be filled in, such as "100% cotton" or "95% cotton 5% spandex". If there are multiple layers or splicing, they should be noted separately. Accessory materials such as lace and elastic bands may not be counted, but if they affect classification, they must be explained. What free trade agreement preferences can goods under 610891 enjoy? It depends on the country of origin and the importing country. For example, if originating from an ASEAN country, the China-ASEAN Free Trade Agreement rate can be enjoyed with FORM E; if originating from Australia, the China-Australia certificate can be used to enjoy preferences. Specific agreements and rules of origin must be checked. What are the consequences of incorrect declaration? It may lead to customs inspection, tax supplementation, fines, and even affect the enterprise's credit rating. If it involves tax evasion or smuggling, legal liability may be incurred. It is recommended to declare truthfully and consult a professional customs broker if necessary.