Sourcing women's knitted briefs from China

Duty on women's knitted briefs

Read from the UK Trade Tariff on 8 October 2026, heading 6108 covers women's or girls' knitted or crocheted underwear, nightwear and similar articles. This guide focuses on women's briefs and panties. Cotton, man-made fibre and other textile material briefs all carry 12% duty from China, with no anti-dumping or countervailing duty, suspension or attached import control in the supplied records. For nightwear sourcing, see our women's knitted nightdresses guide. For bed jackets, see our women's knitted bed jackets sourcing guide.

Elsewhere in the heading, the tariff attaches CITES import and export controls to 6108 99 00 10, and an export control to 6108 99 00 90. These are outside the briefs lines shown here. An importer considering those other articles should confirm the attached requirements with their customs broker.

Confirm the commodity code against the construction and fibre composition before ordering. The table repeats the cotton code for briefs and panties because they share a commodity line. For the wider underwear range, see bras and lingerie. For camisoles, see our guide to sourcing women's knitted camisoles. For full slips, see our women's knitted full slips guide. For thermal underwear, see our women's thermal long johns sourcing guide.

Specify the gusset, elastic and fit

Specify the body fabric and gusset lining separately, including fibre composition, fabric weight, colour and finish. Agree the rise, leg opening, waistband position and gusset dimensions using an approved fit sample. Identify whether lace, elastic and seams touch the skin, and approve their feel before bulk production.

Textile labels must show fibre content, including fur and other animal parts. Approve the label artwork against the agreed composition. For sales in Great Britain, consumer products must be safe in normal or reasonably foreseeable use. Ask for material and test evidence relevant to skin contact, and agree washing, colour transfer and elastic recovery checks.

Worked duty example

Illustrative example, not a quote: Illustrative order: 2,000 women's knitted cotton briefs under 6108 21 00 00, invoiced at £18,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £19,200. Duty at 12% is £2,304. Import VAT at 20% is charged on the customs value plus duty, £21,504, so it is £4,300.80. Import taxes total £6,604.80; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,304 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fit and recovery: compare garments with the approved measurements, stretch the waistband and leg elastic, and check whether they recover without twisting.

Gusset and seams: check lining coverage, seam alignment, skipped stitches and rough edges against the approved sample.

Washing and colour: wash samples as intended, then check shrinkage, dye transfer, seam puckering and changes in elastic tension.

Labels and packing: compare fibre labels, sizes and colour assortments with the order, and check for dampness, stains and damaged packs. Use the inspection guide to organise the checks.

What goes wrong

A fit sample can conceal changes in bulk production: a narrower gusset, tighter leg elastic or a different waistband can make the same labelled size uncomfortable. Keep the approved garment and measurement sheet available for comparison, and inspect across sizes and colours.

Briefs can arrive with rough seams, uneven elastic or a lining that differs from the approved fabric. Washing may reveal colour transfer or poor recovery. Record failures by style and batch, and agree corrections against the original specification before accepting replacement goods.

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.