🧦 Hosiery (HS Code 6115.21.00.10) – Comprehensive Customs Clearance Guide

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy

📌 I. Product Definition & Classification: Do You Really Understand "Hosiery"?

Hosiery is a broad term in international trade referring to knitted or crocheted garments, typically covering the legs or feet, such as socks, tights, and pantyhose. In the US HTS (Harmonized Tariff Schedule), classification depends heavily on material composition and specific function.

The specific HS Code provided in your request is 6115.21.00.10. However, based on the provided <DATA> which contains valid US HTS codes for Hosiery-like products, we must align the explanation with the actual high-probability classifications found in the data to ensure accurate tax calculation and customs compliance.

⚠️ Critical Note on HS 6115.21.00.10:
The code 6115.21.00.10 typically refers to "Pantyhose, with a density of < 67 denier, of synthetic fibers".
However, the <DATA> provided contains different codes. Below, we will analyze the actual codes from the DATA that are most relevant to Hosiery imports, explaining why they apply and their corresponding tax burdens. If your product is indeed 6115.21.00.10, the tax structure will differ slightly from the ones below, but the logic of classification and additional duties (Section 301 & 122) remains consistent.

For the purpose of this guide, we will focus on the codes provided in the <DATA> to give you a complete picture of the potential tax liabilities for Hosiery products entering the US market.

📦 II. HS Code Classification Details (Based on Provided Data)

🔍 Key Classification Insight:
- 6115 is the primary chapter for Hosiery (knitted/crocheted).
- 6115.21 specifically targets Pantyhose under 67 denier.
- 6115.96 covers Other hosiery (e.g., socks, tights above 67 denier).
- 6117.80 is for Other made-up accessories – if your "hosiery" is actually a decorative accessory or part of a costume, it might fall here, but this is rare for standard legwear.
- 6212.90 is for Bodice-supporters, girdles, etc. – if the product is structured support wear, it might be here, but the summary says "knitted," which usually points to Chapter 61.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)

The tax structure for Chinese-origin hosiery involves three components: 1. Base Tariff (MFN Rate) 2. Section 301 Tariff (USITC Footnote 9903.88.01) – Typically 7.5% 3. Section 122 Tariff (IEEPA) – 10% on Chinese textile/apparel products

Let’s break down the total tax for each code in the <DATA>.

🎯 1. 6115.21.00.10 – Pantyhose, < 67 denier, Synthetic (Standard Case)

📌 Explanation:
- This is the most common code for thin pantyhose.
- The 32.1% total rate is high but typical for Chinese apparel.
- No de minimis exemption means even small packages are subject to this tax.

🎯 2. 6115.96.90.20 – Hosiery, Other, Synthetic Fibers

📌 Note:
- If the product is not pantyhose < 67 denier, but still synthetic hosiery (e.g., socks, tights), this code often applies.
- Tax rate is identical to 6115.21.00.10 in most cases due to the same base tariff and surcharges.

🎯 3. 6212.90.00.30 – Hosiery, Knitted/Crocheted, Other

📌 Explanation:
- This code has a lower base tariff (6.6%) compared to 14.6%.
- However, it is still subject to Section 301 (7.5%) and Section 122 (10%).
- Total Rate: 24.1% is 8% lower than the 32.1% rate for standard hosiery.
- Potential Risk: Customs may challenge this classification if the product is clearly hosiery (6115) and not a support garment (6212). Misclassification can lead to penalties.

🎯 4. 6117.80.95.70 – Hosiery as Accessory, Synthetic

📌 Warning:
- Classifying hosiery as an "accessory" under 6117 is high-risk.
- If Customs determines it is hosiery, they will reclassify to 6115, but the tax rate is the same (32.1%).
- However, if they suspect you are trying to avoid the 122 tariff by misclassifying, they may audit heavily.

🎯 5. 6115.10.55.00 – Pantyhose, Synthetic, Gradient Pressure (Medical)

📌 Note:
- Gradient pressure stockings are still considered hosiery.
- No special exemption applies unless specifically certified as medical devices (which may fall under a different HS code like 9021).
- Tax rate remains 32.1%.

🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)

✅ 1. Required Documentation Checklist (Non-Negotiable)

✅ 2. Declaration Tips (Key Mantras)

🔥 "True Description, Accurate Denier, No Misclassification!"

✅ 3. Special Situation Handling

🌍 V. Global Market Comparison (2026 Latest)

📌 Conclusion:
- The US is the most expensive market for Chinese hosiery due to Section 301 and Section 122 tariffs.
- China, EU, and UK have no such surcharges, making them more competitive.
- Strategy: Consider sourcing from Vietnam, Bangladesh, or Indonesia to avoid Section 301/122 tariffs, but ensure substantial transformation occurs there.

📌 VI. Common Errors & Pitfall Guide (Lessons Learned)

❌ Error 1: Declaring Hosiery as "Garment Accessory" (6117.80) to avoid scrutiny.
👉 Consequence: Customs will reclassify to 6115, same tax, but penalties for misdeclaration.

❌ Error 2: Using "De Minimis" ($800) for hosiery shipments.
👉 Consequence: Denied entry or back-dated taxation because textiles are excluded from de minimis.

❌ Error 3: Incorrect Denier Declaration.
👉 Consequence: If you declare 80 denier but product is 60 denier, you may be under-taxed. Customs can audit and charge back-duties + interest.

❌ Error 4: Not separating Synthetic vs. Cotton.
👉 Consequence: Different base tariffs. Cotton may have different 301 applicability.

✅ Correct Practice:

"Pantyhose, Synthetic, 60 Denier, Size M, 100% Nylon/Spandex, Made in China, Model XYZ"

🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Compliance!

🎯 Remember the Mantra:

🔹 "True Denier, True Material, No De Minimis, Pay the 32%!"
🔹 "HS Code Determines Destiny, Tax Difference is 8%, Wrong Declaration Costs Thousands!"

📌 Tips:

If your hosiery is originating from Vietnam, Bangladesh, or Indonesia, you may qualify for lower or zero Section 301/122 tariffs.
Consider Advance Rulings with US Customs (CBP) for complex product lines to ensure correct classification.

📣 Immediate Action:

📞 Contact a professional customs broker + Provide product specs + Verify HS Code pre-classification
🚀 Let your hosiery clear customs smoothly, export efficiently, and maximize profits!

✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every dollar of cost deserves precise calculation!