Men's & Boys' Knitted Cotton Underpants & Briefs

CBP looks at design features such as the presence of an inner brief liner, fabric weight, waistband construction, and commercial designation. Garments marketed and designed as underwear with a brief-style cut are classified under 610711. Articles designed for outerwear use — even if knitted and of cotton — are more likely to fall under swimwear (6211) or other outerwear headings. Hang tags, labels, and commercial invoices describing the intended use are relevant supporting documentation.

The substantive classification rules are the same; the split between 6107110010 (men's) and 6107110020 (boys') is based on sizing and commercial designation for the intended wearer. CBP may reference size ranges and industry standards to confirm whether an article is sized for men or boys when the distinction is not clear from labeling.