Sourcing men's knitted nightshirts from China

UK duty on men's knitted nightshirts

Read from the UK Trade Tariff on 1 October 2026, heading 6107 covers men's or boys' knitted or crocheted underwear, nightshirts, pyjamas, robes and similar articles. This guide covers men's knitted nightshirts. See the men's underwear and loungewear guide for the wider heading.

The cotton, man-made fibre and other textile material nightshirt lines all carry 12% duty for goods from China. The supplied tariff records show no anti-dumping or countervailing duty, suspensions or attached import controls for these lines. Short-sleeved and long-sleeved cotton styles share the same listed code.

Confirm the commodity code against the garment construction, fibre composition and intended wearer. Woven men's nightshirts fall under heading 6207 rather than 6107. Use the import duty and VAT guide when calculating the order's landed cost.

Specify the jersey, length and neckline

Specify fibre composition, knit structure, fabric weight and whether the surface is brushed. Define chest width, shoulder width, body length, sleeve length, neckline opening and hem shape in a graded measurement chart. Agree tolerances and approve a sample for each size. For button-front styles, specify placket construction, button attachment and the feel of the fastening against the skin.

Approve washed samples as well as unwashed garments. Agree acceptable shrinkage, twisting, pilling and colour transfer using the intended care method. Textile labels must show fibre composition; confirm permitted fibre names with Trading Standards. The Nightwear (Safety) Regulations 1985 apply; confirm the fire-labelling requirements for adult nightshirts with Trading Standards. Settle the label artwork and supporting test evidence before bulk production.

Worked duty example

Illustrative example, not a quote: Illustrative order: 500 men's cotton knitted nightshirts; FOB value and freight are illustrative, not a quotation. under 6107 21 00 00, invoiced at £7,000 free on board, with £700 of freight and insurance to the UK. The customs value is £7,700. Duty at 12% is £924. Import VAT at 20% is charged on the customs value plus duty, £8,624, so it is £1,724.80. Import taxes total £2,648.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £924 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fabric and shade: compare bulk jersey with the approved sample for weight, handle, opacity, surface finish and colour; inspect for holes, dropped stitches and shade differences.

Fit and washing: measure chest, body length, sleeves and neckline before and after the agreed wash; check hem twisting, neckline recovery and loss of coverage.

Seams and fastenings: stretch shoulder, underarm and side seams to check for broken stitches; inspect plackets, button attachment, rough seam edges and loose threads.

Labels and packing: compare fibre and fire labels with approved artwork and supporting evidence; check size markings, carton contents and dampness on arrival. Plan sampling with the inspection guide.

What goes wrong

A nightshirt can match the chest measurement yet become too short after washing. Jersey can twist so that side seams move towards the front, while a loose neckline loses its shape. Brushed fabric can shed or pill, and stiff plackets or rough seam edges can make a sleeping garment uncomfortable.

Bulk fabric substitutions can leave the fibre label inaccurate and the fire-label decision unsupported. Keep the approved fabric and washed garment as comparison samples, and check that the test evidence relates to the fabric actually used. Confirm fire-label requirements with Trading Standards and resolve missing or questionable labels even when the sewing looks acceptable.

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.