HSN Codes for Innerwear: Panties, Bloomers, Vests and Kids Garments

The codes, in one table

All knitted or crocheted apparel sits in Chapter 61. Woven garments sit in Chapter 62 — almost all cotton innerwear made in Tiruppur is knitted, so Chapter 61 is the one that matters here.

Which code a bloomer takes

There is no separate HSN heading for a bloomer, and there does not need to be one. In tariff terms a bloomer is a panty — a women's or girls' brief with a longer leg — so a cotton bloomer is classified as briefs and panties, of cotton: 6108 21 00. The leg length does not change the heading.

That holds whether the piece is plain or printed, and whether it is sold singly or in a pack. What does change the code is the fibre: a bloomer made in a polyester-dominant blend moves to 6108 22, not 6108 21.

Children's sizes and the 86 cm rule

This is the part most people get wrong, and it is the one genuine complication in the chapter.

Chapter 61 defines babies' garments as articles for young children of a body height not exceeding 86 cm. Where a garment could sit in both 6111 and another heading, 6111 wins. So:

• A cotton bloomer for a child taller than 86 cm — most school-age sizes — stays in 6108 21 00, the same code as an adult's.
• A cotton garment for a child 86 cm or under — roughly up to two years — falls under 6111 20 00, babies' garments.

The test is the child's height, not the garment's waist size. In our own numbering, sizes 45 and 50 are the ones that will usually sit in 6111 territory; 55 upward are generally 6108. If your size mix straddles that line, split it on the invoice rather than putting the whole lot under one code — the size guide shows which sizes suit which age.

How many digits you need to show

An HSN code is hierarchical: the first two digits are the chapter (61), four give the heading (6108), six give the international subheading (6108 21), and eight give the Indian tariff item (6108 21 00). The number of digits you must print on an invoice depends on your turnover, and the requirement has been tightened more than once since GST began — confirm the current rule for your turnover band with your accountant before reprinting stationery.

What is worth knowing regardless: the first six digits are internationally standard, so 6108 21 means the same thing to a customs officer in any HS country. Only the last two are Indian.

Job work: the SAC, not an HSN

Hosiery job work — stitching, knitting or processing done for someone else who owns the material — is a service, so it does not take an HSN code at all. It takes a SAC (Services Accounting Code):

The rate attached to textile job work was reduced in the September 2025 rate rationalisation; the current position is covered on our GST on innerwear page. Dyeing and printing services have been treated differently from plain job work in the past, so if that is your line of work, get it confirmed rather than assuming.

Getting it wrong, and what it costs

A wrong HSN on an invoice is not a small clerical matter. It flows into your GSTR-1, it decides the rate charged, and a mismatch between what you declared and what your buyer claims is the kind of thing that surfaces in a notice months later. Three habits prevent nearly all of it:

• Classify by fibre first, then by wearer. Those two facts decide the code in almost every innerwear case.
• Keep the code on the product master, not in someone's head. It should print the same way every time.
• Re-check after any product change. A range moving from cotton to a blend changes the code even though the garment looks identical.

What we invoice

For the record, since buyers ask: Mithila's cotton bloomers and cotton panties are 100% cotton knitted garments in Chapter 61, classified under 6108 21 00, with the youngest children's sizes falling in 6111 20 00 where the 86 cm rule applies. If you need the classification confirmed for a specific order before you place it, ask us and we will put it in writing on the quotation.

Common questions

What is the HSN code for cotton panties?

6108 21 00 — briefs and panties, of cotton, knitted.

What is the HSN code for a bloomer?

The same: 6108 21 00. A bloomer is classified as a cotton panty; the longer leg does not change the heading.

What is the hosiery HSN code?

There is no single "hosiery" code. Hosiery is an industry, not a tariff line. Knitted apparel sits across Chapter 61 — 6108 for women's and girls' briefs and panties, 6109 for vests and banians, 6111 for babies' garments.

What is the HSN code for kids' garments?

For children over 86 cm tall, the same code as the adult garment — a girl's cotton panty is 6108 21 00. For children of 86 cm or under, 6111 20 00 for cotton babies' garments.

What is the HSN code for hosiery job work?

Job work is a service, so it uses a SAC rather than an HSN: 9988 for manufacturing services on inputs owned by others, and 998821 for textile manufacturing services specifically.

Does printed or plain change the HSN code?

No. Fibre composition and who the garment is for are what decide the code. A printed cotton bloomer and a plain one share 6108 21 00.