Sourcing men's knitted boxer shorts from China

A flat 12% duty on knitted boxer shorts

Heading 6107 covers men's or boys' knitted or crocheted underwear, nightwear, robes and similar garments. Men's knitted boxer shorts fall within its underpants and briefs lines, split by textile material. Woven boxer shorts fall under heading 6207; see the woven boxer shorts guide.

Read from the UK Trade Tariff on 1 October 2026, the relevant cotton, man-made fibre and other textile material lines all carry 12% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or attached import controls for these lines. The cotton rows show different cuts using the same tariff line.

Confirm the fabric construction and fibre composition before choosing the commodity code. Give your customs broker the garment specification and composition report, particularly for blends. Use the import duty and VAT guide when comparing landed costs.

Specify the knit, fit and waistband

Specify fibre composition, jersey or interlock construction, fabric weight, stretch and recovery, waistband width, leg length, rise, gusset construction and fly design. Approve a size set against your measurement chart, including relaxed and stretched waist measurements. Agree washing conditions and acceptable dimensional change before bulk production.

Fibre composition must be labelled; confirm the permitted fibre names with Trading Standards. Check label artwork against a bulk-fabric composition test. Importers are responsible for product safety. For dyed fabric in direct skin contact, confirm with HSE which UK REACH restrictions apply to azo dyes and include appropriate checks, using the site's underwear guide to plan them. Agree testing with the testing and certification service.

Worked duty example

Illustrative example, not a quote: Illustrative order: 500 pairs of men's cotton knitted boxer shorts under 6107 11 00 00, invoiced at £2,500 free on board, with £500 of freight and insurance to the UK. The customs value is £3,000. Duty at 12% is £360. Import VAT at 20% is charged on the customs value plus duty, £3,360, so it is £672. Import taxes total £1,032; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £360 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fit: measure garments across the ordered sizes, checking rise, gusset, leg openings and waistband against the approved size set. Check fly overlap and whether seams rub against the skin.

Washing: compare measurements before and after the agreed wash test. Check waistband recovery, twisting, leg ride-up and colour transfer from the fabric or branded elastic.

Fabric and seams: check fabric weight and feel against the approved sample, inspect for holes and uneven knitting, and stretch gusset and leg seams to find cracked stitches.

Labels and packing: match fibre labels to composition results, check size labels and care artwork, and reconcile size and colour assortments with the packing list. Include these checks in the inspection brief.

What goes wrong

A sample can fit well while bulk fabric shrinks or twists after washing. Waistband elastic can lose recovery, printed branding can crack, and tight seams can split when stretched. A shorter rise or narrower gusset can also change comfort even when the waist measurement matches.

Keep an approved washed sample alongside the original sample. Compare arrival stock with both, and investigate changed fabric, elastic or stitching before accepting a repeat batch. A fibre label copied from an earlier order can mismatch the current fabric; check composition evidence before packing.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.