Sourcing men's knitted briefs from China

A flat 12% duty on knitted briefs

Read from the UK Trade Tariff on 1 October 2026, men's knitted briefs from China carry 12% duty across the relevant fibre categories. The supplied tariff records show no anti-dumping or countervailing duties, suspensions or attached import controls for these lines.

Heading 6107 covers men's or boys' knitted or crocheted underwear and nightwear. This guide focuses on men's briefs, including fitted boxer briefs. The cotton styles in the table share a commodity code. For the wider product family, see men's underwear and loungewear.

Confirm the fibre composition and knitted construction before choosing the commodity code. Woven men's underwear belongs in heading 6207. Use the import duty and VAT guide when preparing the landed-cost calculation.

Specify the pouch, waistband and leg openings

Agree the brief shape, rise, pouch construction, fly opening, gusset fabric and leg coverage. Specify fibre composition, fabric weight, stretch direction, waistband width and elastic recovery. Approve a size set with measurements for the waist, rise and leg openings, then agree acceptable changes after washing.

Fibre composition must be labelled; confirm the fibre names to use with Trading Standards. Match label artwork to bulk-fabric test results, and agree size markings and care instructions with the factory. Briefs supplied in Great Britain must be safe. Confirm the applicable UK REACH restrictions on azo dyes with HSE and include appropriate checks for dyed fabrics, using the wider underwear guide when preparing the specification.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2,500 pairs of men's cotton knitted briefs under 6107 11 00 00, invoiced at £4,620 free on board, with £1,500 of freight and insurance to the UK. The customs value is £6,120. Duty at 12% is £734.40. Import VAT at 20% is charged on the customs value plus duty, £6,854.40, so it is £1,370.88. Import taxes total £2,105.28; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £734.40 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fit: measure garments from each size against the approved size chart, checking pouch depth, rise, waistband and leg openings. Compare the gusset and fly construction with the approved sample.

Elastic and seams: stretch waistbands and leg elastic, then check recovery. Extend flatlock and overlock seams to find broken stitches, exposed elastic and hard edges against the skin.

Wash performance: wash finished garments and remeasure them. Check shrinkage, twisting, colour transfer, waistband print cracking and elastic recovery after washing.

Labels and packing: compare fibre labels with test results and check size markings, care instructions and pack contents. Record findings at quality inspection, including on-arrival checks against the approved sample.

What goes wrong

A sample can fit well while bulk briefs have a shallower pouch, tighter leg openings or weaker elastic. Cotton jersey can shrink in length, seams can twist, and waistbands can lose recovery. A stiff label or rough gusset seam can make an otherwise correctly sized garment uncomfortable.

Keep an approved finished sample and its measurement sheet. Compare bulk garments before and after washing, and investigate changes in fabric, elastic or stitching before accepting a replacement batch. Check fibre labels again if the factory substitutes material.

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.