Subheading · Chapter 61 · Section XI, Textiles and textile articles

HS 6108 19Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of other textile materials

Articles of apparel and clothing accessories, knitted or crocheted

Customs duty: 20%; 3 tariff items
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 3.9% to 6%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
6108 19 10	Of silk	20%	5% or 18%	units
6108 19 20	Of cotton	20%	5% or 18%	units
6108 19 90	Of other fibres	20%	5% or 18%	units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 20%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5% or 18%, depending on the goods.
Until 21 September 2025 5% or 12%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 388	Article of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs 2500 per piece	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 197	Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 2500 per piece	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5% or 12%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% or 18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
6108Special Advance Authorisation	Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted	—	—
610801Special Advance Authorisation	Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles	—	—
61080101Special Advance Authorisation	Of Cotton	1.6%	—
61080102Special Advance Authorisation	Of Blend containing Cotton and Man Made Fibre	1.8%	—
61080103Special Advance Authorisation	Of Man Made Fibres	2.1%	Rs. 22 per Piece
61080104Special Advance Authorisation	Of Silk (other than containing Noil silk)	0.9%	—
61080105Special Advance Authorisation	Of Wool	0.9%	—
61080106Special Advance Authorisation	Of Blend containing Wool and Man Made Fibre	0.9%	—
61080107Special Advance Authorisation	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	1.6%	—
61080199Special Advance Authorisation	Of Others	0.9%	—
610802Special Advance Authorisation	Slips, petticoats, briefs, panties and similar articles	—	—
61080201Special Advance Authorisation	Of Cotton	1.6%	—
61080202Special Advance Authorisation	Of Blend containing Cotton and Man Made Fibre	1.8%	—
61080203Special Advance Authorisation	Of Man Made Fibres	2.1%	Rs. 9 per Piece
61080204Special Advance Authorisation	Of Silk (other than containing Noil silk)	0.9%	—
61080205Special Advance Authorisation	Of Wool	0.9%	—
61080206Special Advance Authorisation	Of Blend containing Wool and Man Made Fibre	0.9%	—
61080207Special Advance Authorisation	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	1.6%	—
61080299Special Advance Authorisation	Of Others	0.9%	—
6108	Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted	—	—
610801	Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles	—	—
61080101	Of Cotton	2.2%	Rs. 16 per Piece
61080102	Of Blend containing Cotton and Man Made Fibre	2.5%	Rs. 21 per Piece
61080103	Of Man Made Fibres	2.7%	Rs. 29 per Piece
61080104	Of Silk (other than containing Noil silk)	5.1%	Rs. 206 per Piece
61080105	Of Wool	2.5%	Rs. 46 per Piece
61080106	Of Blend containing Wool and Man Made Fibre	2.6%	Rs. 38 per Piece
61080107	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	2.2%	Rs. 20 per Piece
61080199	Of Others	2.2%	Rs. 13.4 per Piece
610802	Slips, petticoats, briefs, panties and similar articles	—	—
61080201	Of Cotton	2.1%	Rs. 4.1 per Piece
61080202	Of Blend containing Cotton and Man Made Fibre	2.4%	Rs. 11.5 per Piece
61080203	Of Man Made Fibres	2.7%	Rs. 11.1 per Piece
61080204	Of Silk (other than containing Noil silk)	5.1%	Rs. 56.1 per Piece
61080205	Of Wool	2.5%	Rs. 16.4 per Piece
61080206	Of Blend containing Wool and Man Made Fibre	2.6%	Rs. 5.9 per Piece
61080207	Of Cotton containing 1% or more by weight of spandex/lycra/ elastane	2.1%	Rs. 5.2 per Piece
61080299	Of Others	2.1%	Rs. 4.6 per Piece

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6108 19, and China's below.

China: the same goods (6108 19)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 2 expired under 6108 19. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
6108.19.10.00	Women's slips and petticoats, knitted or crocheted, of cotton棉制针织或钩编女式长衬裙及衬裙	6%MFN rate (no APTA concession on this line)	6%	13%	13%	None
6108.19.20.00	Women's full slips and slips, of silk or silk waste丝及绢丝制女式长衬裙及衬裙	6%MFN rate (no APTA concession on this line)	6%	13%	13%	None
6108.19.90.00	Women's slips and petticoats of other textile materials其他纺织材料制女式长衬裙及衬裙	3.9%APTA rate, with an APTA certificate of origin	6%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

6108.19.10Knitted or crocheted women's petticoats of cotton

6108.19.10.00Women's slips and petticoats, knitted or crocheted, of cotton棉制针织或钩编女式长衬裙及衬裙

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (petticoats, briefs, short petticoats, nightdresses, pyjamas, bathrobes, dressing gowns种类(衬裙、三角裤、短衬裤、睡衣、睡衣裤、浴衣、晨
4.Category (women's)类别(女式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

6108191000999Women's slips and petticoats, knitted or crocheted, of cotton棉制针织或钩编女式长衬裙及衬裙

6108.19.20Women's knitted or crocheted slips, of silk or silk waste

6108.19.20.00Women's full slips and slips, of silk or silk waste丝及绢丝制女式长衬裙及衬裙

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (petticoats, briefs, short petticoats, nightdresses, pyjamas, bathrobes, dressing gowns种类(衬裙、三角裤、短衬裤、睡衣、睡衣裤、浴衣、晨
4.Category (women's)类别(女式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

6108192000999Women's full slips and slips, of silk or silk waste丝及绢丝制女式长衬裙及衬裙

6108.19.20.10Women's full slips and slips of silk or silk waste (knitted or crocheted, containing 70% or more by weight of silk)丝及绢丝制女式长衬裙及衬裙(针织或钩编,含丝70%及以上 )Expired

Knitted or crocheted, containing 70% or more by weight of silk针织或钩编,含丝70%及以上

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

CIQ codes

6108192010999Women's knitted or crocheted slips and petticoats of silk and silk waste (containing ≥ 70% silk)丝及绢丝制女式长衬裙及衬裙(针织或钩编,含丝70%及以上)

6108.19.20.90Other women's full slips and slips of silk or silk waste (knitted or crocheted, containing less than 70% by weight of silk)其他丝及绢丝制女式长衬裙及衬裙(针织或钩编,含丝70%以下 )Expired

Knitted or crocheted, containing < 70% silk针织或钩编,含丝70%以下

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

CIQ codes

6108192090999Other women's full slips and slips of silk or silk waste (knitted or crocheted, containing less than 70% by weight of silk)其他丝及绢丝制女式长衬裙及衬裙(针织或钩编,含丝70%以下)

6108.19.90Unlisted knitted or crocheted women's slips, of other textile materials

6108.19.90.00Women's slips and petticoats of other textile materials其他纺织材料制女式长衬裙及衬裙

Knitted or crocheted针织或钩编

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.method of make (knitted or crocheted)织造方法(针织、钩编)
3.Type (petticoats, briefs, short petticoats, nightdresses, pyjamas, bathrobes, dressing gowns种类(衬裙、三角裤、短衬裤、睡衣、睡衣裤、浴衣、晨
4.Category (women's)类别(女式)
5.Ingredient content成分含量
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Item number货号
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.9%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

6108199000999Women's knitted or crocheted slips and petticoats of other textile materials其他纺织材料制女式长衬裙及衬裙(针织或钩编)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous6108 11Of man-made fibres One level up6108Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted Next6108 22Of man-made fibres

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.