All 8-Digit Codes Under HSN 6107
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 6107 11 00 | Of cotton | See tariff | Free | — |
| 6107 12 10 | Of synthetic fibresOf man-made fibres | 20% or Rs. 30 per piece, whichever is higher | Free | — |
| 6107 12 20 | Of artificial fibresOf man-made fibres | 20% or Rs. 30 per piece, whichever is higher | Free | — |
| 6107 19 10 | Of silkOf other textile materials | 20% | Free | — |
| 6107 19 90 | OtherOf other textile materials | 20% | Free | — |
| 6107 21 00 | Of cotton | 20% | Free | — |
| 6107 22 10 | Of synthetic fibresOf man-made fibres | 20% | Free | — |
| 6107 22 20 | Of artificial fibresOf man-made fibres | 20% | Free | — |
| 6107 29 10 | Of silkOf other textile materials | 20% | Free | — |
| 6107 29 20 | Of wool or fine animal hairOf other textile materials | 20% | Free | — |
| 6107 29 90 | OtherOf other textile materials | 20% | Free | — |
| 6107 91 10 | Gengis (Vests), other than hand crochetedOf cotton | 20% | Free | — |
| 6107 91 90 | OtherOf cotton | 20% | Free | — |
| 6107 99 10 | Of silkOf other textile materials | 20% | Free | — |
| 6107 99 20 | Of wool or fine animal hairOf other textile materials | 20% | Free | — |
| 6107 99 90 | OtherOf other textile materials | 20% | Free | — |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 6107
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 388 | 61 | Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece (chapter-wide entry) |
| 18% | Schedule II, S. No. 197 | 61 | Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 6107
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
3 tariff items of this heading have a specific or compound duty (an amount per unit, or the higher of two) or a duty not shown here. Work those out from the quantity; the working above covers the lines charged on value alone.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 6107
Under Schedule 2 of ITC(HS) 2022 the 16 tariff items are marked: 16 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
No tariff item of this heading appears in Appendix 4R, so RoDTEP is not available on these exports.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
- 1 tariff item shows “See tariff” because the duty cell of the Customs Tariff could not be read cleanly.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.