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62071900
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED›Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles

Of other textile materials

Standard EU duty
12%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
13 docs
L079Y084Y946Y948Y945Y821+7
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty12%—R1789/03
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 9.6%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NI 0%NZ 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SV 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD668Subject to the presentation of a proof of origin containing the following statement: "Product originating in accordance with Appendix 2A of Annex II (Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Cooperation)" (OJ L 346, 15.12.2012).
CD898To benefit from this tariff quota, the products shall be accompanied by a statement on origin made out by the exporter containing the statement ‘Origin Quota – Product originating in accordance with Appendix 3-B-1’ of the Free Trade Agreement between the European Union and New Zealand.
CD668Subject to the presentation of a proof of origin containing the following statement: "Product originating in accordance with Appendix 2A of Annex II (Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Cooperation)" (OJ L 346, 15.12.2012).
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
1

Binding Tariff Information

example

DEgold034/23-1

Men's sauna wrap/kilt, cotton terry fabric

cottonGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Tariff classification and subheading scope

CN code 620719 covers men's or boys' underpants and briefs of textile materials other than cotton, made from woven fabrics. This is the residual subheading within heading 6207, encompassing men's underwear made from synthetic, artificial, silk, wool, linen fibres and blends where cotton is not the predominant component by weight. Underpants made from woven polyester, polyamide or viscose fabrics are classified here, as well as synthetic-cotton blends where the synthetic fibre predominates by weight. When determining classification, the interpretive rules of the Combined Nomenclature apply, particularly Note 2 to Section XI concerning products made from fibre blends. Commercial documentation should precisely state the fibre composition expressed in weight percentages.

EU regulations for underwear of chemical fibres

Importing men's underpants under CN code 620719 requires compliance with the Textile Regulation (EU) No 1007/2011, mandating fibre names on labels that conform to Annex I of the regulation. Synthetic fibres must be designated by their correct generic names, such as polyester, polyamide or elastane. REACH imposes restrictions on substances used in dyeing and finishing processes, particularly azo dyes, chromium VI in wool dyeing and organic solvents. GPSR Regulation (EU) 2023/988 requirements apply regarding general product safety, manufacturer identification and product traceability. Underwear made from synthetic fibres should meet flammability standards applicable in individual EU member states, although there is no unified EU regulation on textile flammability.

Customs procedures and commercial documentation

The customs declaration for underpants under CN code 620719 requires the TARIC code, customs value, country of origin and net weight plus number of pieces. When importing from countries covered by GSP or free trade agreements, preferential duty rates require appropriate proof of origin - REX system registration, EUR.1 certificates or invoice origin declarations. Customs authorities may request product samples for laboratory analysis to verify fibre composition. Discrepancies between the declared composition and laboratory results may lead to reclassification and additional duty assessments with interest. EU exporters should verify import requirements of the destination country, particularly labelling and certification standards applicable in non-European markets.

Men's underwear of synthetic and artificial fibres

CN 6207 19 covers men's underpants, briefs and long johns of textile materials other than cotton, made from woven fabric. Synthetic fibres (polyester, polyamide) and artificial fibres (viscose, modal) dominate. Synthetic underwear is valued for quick-drying properties and elasticity. Imports must comply with REACH requirements for restricted substances in textiles with direct skin contact. Labelling must conform to EU Regulation 1007/2011.

Frequently asked questions

Are polyester woven underpants classified under CN code 620719?
Yes. Men's underpants made from woven polyester fabric fall under CN code 620719, which covers men's underwear of textile materials other than cotton. The product must be made from woven fabric rather than knitted material. Equivalent knitted polyester underpants are classified under Chapter 61 of the Combined Nomenclature.
How is the predominant fibre determined in cotton-polyester blend underpants?
Under Note 2 to Section XI of the Combined Nomenclature, the predominant fibre is determined by weight percentage. If polyester constitutes, for example, 55 percent and cotton 45 percent, the product is classified as made from synthetic fibres (code 620719). Where fibres have equal shares, the rule of the last heading in numerical order applies.
Are laboratory tests required when importing underpants?
Laboratory tests are not a formal mandatory requirement at customs clearance, but customs authorities may take samples for fibre composition analysis to verify classification. Importers should maintain test reports confirming REACH compliance, particularly regarding azo dyes and formaldehyde content in products with direct skin contact.
Are polyester boxer briefs CN 6207 11 or CN 6207 19?
Men's polyester boxer briefs are classified under CN 6207 19 (other materials). CN 6207 11 is reserved exclusively for men's cotton underwear.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Of other textile materials" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Of other textile materials" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate