Men's or boys' underpants and briefs of man-made fibres Import duty detail China→the United States (2026)

HS 610712

Importing Men's or boys' underpants and briefs of man-made fibres (HS 610712) from China to the United States in 2026: the MFN base rate is 14.9%, with an additional Section 301 + IEEPA/reciprocal may apply (see notes) duty. VAT is The U.S. has no federal VAT. Importers pay a Merchandise Processing Fee (MPF, ~0.3464% ad valorem, with minimum/maximum dollar thresholds that change annually) and a Harbor Maintenance Fee (HMF, 0.125%). State sales/use tax may also apply. Verify current fee thresholds with CBP.. The U.S. $800 de minimis duty-free exemption was SUSPENDED for goods originating in China and Hong Kong effective May 2, 2025 (Executive Order 14256), and for all countries effective August 29, 2025 (Executive Order 14324). China-origin goods are therefore dutiable at the applicable rate regardless of value; low-value postal/courier shipments are no longer exempt. Always confirm the exact subheading on the official United States customs source before shipping.

Base rate (MFN)14.9%
Additional dutiesSection 301 + IEEPA/reciprocal may apply (see notes)
VAT / GSTThe U.S. has no federal VAT. Importers pay a Merchandise Processing Fee (MPF, about 0.3464% ad valorem, with annual minimum and maximum dollar thresholds) and a Harbor Maintenance Fee (HMF, 0.125%). State sales or use tax may also apply. Verify current fee thresholds with CBP.
De minimisThe U.S. $800 de minimis duty-free exemption was SUSPENDED for goods originating in China and Hong Kong effective 2 May 2025 (Executive Order 14256), and for all countries effective 29 August 2025 (Executive Order 14324). China-origin goods are therefore dutiable at the applicable rate regardless of value; low-value postal and courier shipments are no longer exempt.

Notes

China-origin goods enter the U.S. at the Column 1 General (MFN) rate. For this 6-digit heading the published base rate is 14.9% (U.S. HTS chapter 61). This product is also listed under Section 301 additional duties (typically 7.5%-25% by subheading) and the 2025 IEEPA/reciprocal tariffs, so total effective duty can far exceed the base rate above. Verify the exact additional duty on the specific 8-digit subheading via the USTR Section 301 list (hts.usitc.gov 'China Tariffs') or a licensed customs broker. Rates are reference only — consult a licensed customs broker for a binding classification and landed-cost estimate.

Duty at a glance

Base MFN duty14.9%Additional dutiesSection 301 + IEEPA/reciprocal may apply (see notes)VAT / GSTThe U.S. has no federal VAT. Importers pay a Merchandise Processing Fee (MPF, ~0.3464% ad valorem, with minimum/maximum dollar thresholds that change annually) and a Harbor Maintenance Fee (HMF, 0.125%). State sales/use tax may also apply. Verify current fee thresholds with CBP.

Official source: https://hts.usitc.gov/reststop/file?release=currentRelease&filename=Chapter%2061
Last updated: 2026-07-09

Other import routes for this product

See the same product entering a different market.

Do I pay VAT importing into the United States?

VAT is charged on import at the rate shown above; it is collected by customs, not a duty.

Is there a de minimis threshold for the United States?

See the de minimis note above — low-value consignments may be exempt from customs duty.

Rates are compiled from public sources for reference only and do not constitute tax or legal advice. Confirm with the official source and a licensed customs broker before clearance.

Content by the TariffPedia research team · Customs reviewed by an independent trade-compliance consultant · Last verified: 2026-07-09

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