Other Tights and Pantyhose

🧦 Other Tights and Pantyhose: HS Code Classification & Duty Breakdown (US Customs 2026)

🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What are "Other Tights" Actually?

Tights and pantyhose are generally defined as hosiery that covers the legs and, in the case of tights, the waist. However, in international trade, the material composition is the single most critical factor determining the HS Code and the resulting duty rate.

⚠️ Key Distinction Point:
- Textile/Hosiery Category (Ch. 61): Made of knitted or crocheted fabrics (nylon, polyester, cotton, wool, etc.). These are classified under heading 6115.
- Plastic/Artificial Materials Category (Ch. 39): Made of solid plastic, rubber, or specific synthetic sheets that do not meet the "textile" definition. These are classified under heading 3926.

The "Other" category in the prompt implies materials other than standard cotton or wool, but the physical form (knitted fabric vs. plastic sheet) dictates whether you pay ~27% or ~10%.

📦 2. HS Code Classification Details (2026 Latest Tariff Alignment)

Based on the provided data, here is the breakdown for "Other Tights and Pantyhose":

🔍 Critical Insight:
- If the product is a knitted sock-like garment, it belongs to 6115.
- If the product is made of plastic sheets, foams, or non-textile synthetics that do not qualify as hosiery, it belongs to 3926.
- Misclassifying textile tights as plastic (or vice versa) leads to severe penalties and duty underpayment/overpayment issues.

💰 3. 2026 Latest Tariff Rate Breakdown (Including Add-ons)

✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by Section 122 and specific duty structures in data)
✅ Effective Date: Current 2026 Tariff Schedule

🎯 1. 6115.99.90.00 – Other Textile Tights/Pantyhose

📌 Explanation:
- This is the standard rate for most non-cotton/non-wool knitted tights (e.g., nylon/spandex).
- The 27.4% total includes the base US MFN rate, the Section 301 tariffs (trade war levies), and the Section 122 tariffs (specifically targeting certain Chinese imports).
- High Cost Alert: This is a high-duty item for China-origin goods.

🎯 2. 6115.29.80.40 – Other Textile Tights (Excluding Cotton/Wool)

📌 Explanation:
- This code applies if the product is specifically excluded from "cotton" or "wool" categories but is still textile-based.
- The base tariff is higher (16%) than code 6115.99.90.00 (9.9%), but it avoids the Section 301 add-on (0% vs 7.5%).
- Net Result: Slightly cheaper than 6115.99.90.00 (26% vs 27.4%), but requires precise material confirmation.

🎯 3. 3926.20.40.10 – Plastic Tights/Pantyhose (Class I)

📌 Explanation:
- Only applicable if the tights are not considered hosiery (e.g., plastic rain pants, protective plastic leg coverings).
- Lower Duty: 16.5% is significantly lower than textile options.
- Risk: If customs determines these are actually "hosiery" (knitted), they will reclassify to Chapter 61 and charge ~27%.

🎯 4. 3926.20.10.50 – Plastic Tights/Pantyhose (Class II)

📌 Explanation:
- Lowest Duty: Only 10% total.
- Strict Conditions: Must strictly qualify as "Plastic Articles" under 3926.20.10.50.
- Warning: This classification is narrow. It typically applies to specific plastic sheets or non-textile items. If the product is knit fabric, this code is invalid.

🛠️ 4. Clearance Practical Advice (Avoiding Pitfalls)

✅ 1. Material Verification is Crucial

📌 Rule: If it stretches like fabric and is knitted/crocheted, it is Chapter 61. If it is rigid, foamed, or a non-knitted sheet, it is Chapter 39.

✅ 2. Documentation Requirements

✅ 3. Duty Optimization Strategy

• For Textile Tights:
• Compare 6115.99.90.00 (27.4%) vs. 6115.29.80.40 (26.0%).
• If your product can be classified under 6115.29.80.40 (e.g., explicitly not cotton/wool), you save 1.4% on duties.

• Action: Ensure your product specification excludes cotton/wool to qualify for the lower total rate.

• For "Plastic" Items:

• If you are importing plastic leg guards or non-hosiery items, 3926.20.10.50 (10%) is the best option.
• Action: Ensure the product does not meet the "hosiery" definition (i.e., it is not worn as underwear or fashion tights). If it is worn as fashion tights, customs will likely reject Ch 39.

🌍 5. Market Comparison & Final Recommendations

📌 Conclusion:
- For Fashion Tights/Pantyhose: You will almost certainly be classified under Chapter 61. The best rate is 26.0% (6115.29.80.40) if you can exclude cotton/wool.
- For Functional/Protective Plastic Leg Coverings: You can aim for 10.0% (3926.20.10.50) if they are strictly non-textile.

📌 6. Common Mistakes & Pitfalls

❌ Mistake 1: Declaring knitted nylon tights as "Plastic Products" (3926) to save duty.
👉 Result: Customs will reclassify to 6115 and apply ~27% + penalties.

❌ Mistake 2: Ignoring Section 122 Tariffs.
👉 Result: Missing the 10% add-on in your cost calculation leads to unexpected expenses.

❌ Mistake 3: Assuming "Other" means "No Duty".
👉 Result: "Other" refers to material/sub-category, not tax exemption. All items here have duties ≥10%.

✅ Correct Action:

Confirm Material % → Choose Ch 61 for Knit, Ch 39 for Plastic → Apply Section 122 Add-on → Calculate Total Duty (26-27.4%).

🎯 7. Conclusion: Precision Classification Saves Money

🎯 Key Takeaway:

🔹 Textile Tights = ~26-27.4% Duty (Chapter 61)
🔹 Plastic Coverings = ~10-16.5% Duty (Chapter 39)
🔹 Section 122 (10%) applies to ALL categories in this data.

📌 Pro Tip:
If you are importing from China, the Section 122 tariff is unavoidable for these goods. Plan your margin accordingly. For textile tights, aim for 6115.29.80.40 to minimize the base rate.

📣 Immediate Action:

📞 Verify Material Composition
📦 Confirm if Product is Hosiery (Ch 61) or Plastic (Ch 39)
💰 Budget for 26-27.4% Duty for Textiles

✨ Accurate Classification is the Key to Cost Control!
💼 Don’t let misclassification eat your profits!