Sourcing men's thermal underpants from China

Duty on knitted thermal underpants

Read from the UK Trade Tariff on 15 October 2026, heading 6107 covers men's or boys' knitted or crocheted underwear and nightwear. Men's knitted thermal underpants fall within its underpants and briefs family. The relevant cotton, man-made fibre and other textile material lines all carry 12% duty on goods from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspensions or attached import controls.

Choose the commodity code from the garment construction and fibre composition rather than the word 'thermal'. The cotton rows show different finishes sharing the same code. Send your broker the composition, photographs and intended use, particularly for blends or garments sold as outerwear. See the men's underwear and loungewear guide for the wider heading.

Specify the knit, warmth and fit

Specify the fibre composition, fabric weight, rib or jersey construction, brushed inner finish and stretch recovery. Agree waist, rise, inside-leg and ankle-opening measurements by size, plus waistband construction, fly detail and seam position. Approve a washed size set as well as an unwashed sample.

Fibre content must appear on the label. Confirm the appropriate fibre names with Trading Standards. Agree care instructions and size markings separately, and compare the declared composition with a bulk-fabric test. For dyed fabric, ask the relevant authority to confirm applicable UK REACH restrictions and agree any azo-dye testing needed in the testing brief.

Ask the factory to demonstrate any warmth or moisture-management claim on the proposed fabric. Keep the approved fabric and finished garment as comparison samples so that bulk production can be checked for changes in thickness, brushing and stretch.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2,500 pairs of men's cotton knitted thermal underpants under 6107 11 00 00, invoiced at £36,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £38,500. Duty at 12% is £4,620. Import VAT at 20% is charged on the customs value plus duty, £43,120, so it is £8,624. Import taxes total £13,244; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £4,620 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fit: measure garments across the size range before and after washing; check rise, leg length, ankle openings and waistband recovery against the approved size set.

Fabric: compare weight, rib structure and brushing with the approved sample; inspect for thin patches, loose surface fibres, pilling and colour transfer.

Seams: stretch crotch, seat and leg seams; check for broken stitches, twisting legs and bulky joins that rub against the skin.

Labels and packing: match fibre labels to test results, check size markings and care artwork, and reconcile packed sizes with the order during quality inspection.

What goes wrong

A soft brushed sample can conceal poor washing performance. Bulk garments may shed fibres, pill or lose their brushed finish. Length shrinkage leaves ankles exposed, weak waist elastic lets the garment slip, and tight seams split when the wearer bends.

Do not accept bulk fabric solely because its colour matches the sample. Compare the knit, weight and stretch, then wash finished garments and remeasure them. Investigate a fibre-test mismatch before accepting the labels or releasing the shipment.

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.