# HS code 6107.91: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton

> HS code 6107.91 covers men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other than those classified in 6107.99. It sits in heading 61.07 (men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted) in chapter 61 (articles of apparel and clothing accessories, knitted or crocheted). Other goods of heading 61.07 are classified under 6107.11 (underpants and briefs, of cotton), 6107.12 (underpants and briefs, of man-made fibres), 6107.19 (underpants and briefs, of other textile materials), 6107.21 (nightshirts and pyjamas, of cotton) or 3 others.

Source: https://staging.border.bot/hs-codes/610791
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 61](https://staging.border.bot/hs-codes/61) / [61.07](https://staging.border.bot/hs-codes/6107) / [6107.91](https://staging.border.bot/hs-codes/610791)

## Key facts

- HS code: 6107.91
- Covers: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton
- Heading: [61.07: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted](https://staging.border.bot/hs-codes/6107)
- Chapter: [61: Articles of apparel and clothing accessories, knitted or crocheted](https://staging.border.bot/hs-codes/61)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 6107.91 covers men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other than those classified in 6107.99.

The legal text of the subheading is “Other: Of cotton”, read under “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 61.07 are classified under 6107.11 (underpants and briefs, of cotton), 6107.12 (underpants and briefs, of man-made fibres), 6107.19 (underpants and briefs, of other textile materials), 6107.21 (nightshirts and pyjamas, of cotton) or 3 others.

- [6107.11](https://staging.border.bot/hs-codes/610711) Underpants and briefs: Of cotton
- [6107.12](https://staging.border.bot/hs-codes/610712) Underpants and briefs: Of man-made fibres
- [6107.19](https://staging.border.bot/hs-codes/610719) Underpants and briefs: Of other textile materials
- [6107.21](https://staging.border.bot/hs-codes/610721) Nightshirts and pyjamas: Of cotton
- [6107.22](https://staging.border.bot/hs-codes/610722) Nightshirts and pyjamas: Of man-made fibres
- [6107.29](https://staging.border.bot/hs-codes/610729) Nightshirts and pyjamas: Of other textile materials
- [6107.99](https://staging.border.bot/hs-codes/610799) Other: Of other textile materials

## How it is structured

6107.91 is a six-digit subheading. Its first two digits, 61, are the chapter; the first four, 6107, are heading 61.07; the last two, 91, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted
- Heading 61.07: Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
- Within the heading: Other
- Subheading 6107.91: Of cotton

## In other countries

No national tariff lines under 6107.91 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 6107.91 at six digits and add their own digits after it.

## Related codes

The same text, “Other: Of cotton”, also divides 3 other headings in chapter 61: 6108.91 under heading 61.08, 6115.95 under heading 61.15 and 6116.92 under heading 61.16.

- [6108.91](https://staging.border.bot/hs-codes/610891) Heading 61.08: Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted
- [6115.95](https://staging.border.bot/hs-codes/611595) Heading 61.15: Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
- [6116.92](https://staging.border.bot/hs-codes/611692) Heading 61.16: Gloves, mittens and mitts, knitted or crocheted

- Previous subheading: [6107.29](https://staging.border.bot/hs-codes/610729) Nightshirts and pyjamas: Of other textile materials
- Next subheading: [6107.99](https://staging.border.bot/hs-codes/610799) Other: Of other textile materials

## Frequently asked questions

### What does HS code 6107.91 cover?

HS code 6107.91 covers men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other than those classified in 6107.99.

### Which heading and chapter is HS code 6107.91 in?

HS code 6107.91 is in heading 61.07 (men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted) in chapter 61 (articles of apparel and clothing accessories, knitted or crocheted).

### Where are goods of heading 61.07 classified when 6107.91 doesn’t fit?

Other goods of heading 61.07 are classified under 6107.11 (underpants and briefs, of cotton), 6107.12 (underpants and briefs, of man-made fibres), 6107.19 (underpants and briefs, of other textile materials), 6107.21 (nightshirts and pyjamas, of cotton) or 3 others.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/610791.json