Other Hosiery

🧦 Hosiery: Other (Knitted or Crocheted Legwear)

🌐 HS Code Reference & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Professional Clearance Strategy

📌 1. Product Definition: What is "Other Hosiery"?

In international trade, "Other Hosiery" typically refers to knitted or crocheted legwear that does not fall strictly into standard stockings, thigh-highs, or simple socks. This category often includes: * Pantyhose/Tights: Seamless or seamed full-leg garments. * Knee-Highs/Calf-Highs: Socks extending above the ankle but below the knee. * Footless Tights/Leotards: If classified under specific sub-headings for legwear. * Specialty Legwear: Compression garments, medical hosiery, or fashion tights made from various materials (nylon, polyester, cotton blends).

⚠️ Critical Distinction:
- Material Matters: The tariff rate varies significantly based on whether the item is made of synthetic fibers (e.g., Nylon, Polyester) vs. textile materials (e.g., Cotton, Wool) vs. plastics/non-textiles.
- Form Factor: Is it a complete garment (hosiery) or a component? The provided data suggests these are complete hosiery items or plastic-like hosiery substitutes.

📦 2. HS Code Classification Matrix (Based on Provided Data)

The following analysis is strictly derived from the provided <DATA>. Note that while the prompt implies Chinese HS Codes (10 digits), the tax details (Section 301/122) indicate US Import Context for goods originating from or transiting via specific jurisdictions.

🔍 Key Observation:
The classification hinges on Material Composition: - Textile Hosiery (6115.xx) attracts higher base duties (9.9%–14.6%). - Plastic/Non-Textile Hosiery (3926.xx) attracts lower base duties (0%–6.5%). - Section 122 Tariff (10%) applies to ALL listed HS codes, indicating a specific recent trade action (likely targeting certain Chinese-origin goods or specific product categories).

💰 3. Detailed Tax Analysis (Section 122 & Base Rates)

🎯 1. 6115.96.90.20 – Synthetic Fiber Hosiery (Most Common)

• Base Duty: 14.6%
  • Why? Chapter 61 covers knitted/crocheted apparel. Subheading 6115 covers hosiery. 96 usually refers to "Other" hosiery not specified elsewhere. 90.20 is a specific national subheading.
• Add-on Duty: 0.0%
  • Note: No Section 301 or other trade remedy duty listed here.
• Section 122 Duty: 10.0%
  • Source: Specific trade measure applied to this category.
• TOTAL: 24.6%

🎯 2. 6115.95.90.00 – General/Unknown Material Hosiery

• Base Duty: 13.5%
• Add-on Duty: 7.5%
  • Reason: This surcharge suggests this item may be subject to additional trade remedies or is classified under a "catch-all" for textiles that attracts higher penalties.
• Section 122 Duty: 10.0%
• TOTAL: 31.0%
  • Warning: This is the highest rate among textile classifications. Avoid this code unless the material cannot be determined.

🎯 3. 6115.99.90.00 – Other Textile Materials

• Base Duty: 9.9%
• Add-on Duty: 7.5%
  • Reason: Similar to above, likely due to trade remedy actions on specific textile imports.
• Section 122 Duty: 10.0%
• TOTAL: 27.4%

🎯 4. 3926.20.40.10 – Plastic/Synthetic Hosiery

• Base Duty: 6.5%
• Add-on Duty: 0.0%
• Section 122 Duty: 10.0%
• TOTAL: 16.5%
  • Strategy: If the product is made of non-woven plastic or film-based material, this code is significantly cheaper than textile alternatives.

🎯 5. 3926.20.10.50 – Plastic Hosiery (Fallback/Catch-all)

• Base Duty: 0.0%
• Add-on Duty: 0.0%
• Section 122 Duty: 10.0%
• TOTAL: 10.0%
  • Optimization: This is the lowest total tax rate. Applicable only if the product is definitively classified as an "article of plastic" and fits this specific national subheading.

🛠️ 4. Customs Clearance & Optimization Strategy

✅ 1. Material Declaration is Key

• Do NOT simply declare "Hosiery." You must specify:
  • Knitted/Crocheted? (Yes → Chapter 61)
  • Material? (Nylon/Polyester vs. Cotton/Wool vs. Plastic/Film)
• Risk: Misdeclaring plastic hosiery as textile hosiery leads to higher duties (24.6%–31.0%) and potential penalties.
• Opportunity: If your product is a plastic-based leg covering (e.g., disposable, non-woven, or film-based), classify under 3926.20.10.50 to save 14.6% compared to the lowest textile rate.

✅ 2. Section 122 Compliance

• Mandatory: All listed HS codes carry a 10% Section 122 duty.
• Action: Ensure your invoice explicitly states the product origin and description to avoid delays. This duty is non-negotiable for these codes.

✅ 3. Avoid "Other" (6115.95/99) if Possible

• The 7.5% Add-on Duty on 6115.95.90.00 and 6115.99.90.00 makes them expensive.
• Solution: Provide detailed material composition sheets. If it’s synthetic, use 6115.96.90.20 (14.6% base) instead of 6115.95 (13.5% base + 7.5% add-on). The total difference is 6.4%.

✅ 4. Documentation Checklist

🌍 5. Market Comparison & Conclusion

📌 Pro Tip:
If you can reformulate or source plastic-based legwear (e.g., non-woven, film-based), you can reduce duties from 24.6%–31.0% to just 10.0%. However, ensure the product physically meets the definition of "Articles of Plastic" (Chapter 39) and not "Textiles" (Chapter 61).

🚀 6. Final Recommendation

1. Confirm Material: Obtain lab tests to distinguish between Textile and Plastic.
2. Select Lowest Valid Code:
   • If Plastic → 3926.20.10.50 (10.0% Total).
   • If Synthetic Textile → 6115.96.90.20 (24.6% Total).
   • Avoid 6115.95 and 6115.99 unless necessary, due to the 7.5% add-on.
3. Prepare for Section 122: Budget for the additional 10% duty regardless of classification.
4. Declare Precisely: Use clear descriptions like "Knitted Nylon Pantyhose" or "Plastic Film Leg Sleeves" to support your HS Code choice.

✨ Professional clearance starts with precise classification!
💼 Save up to 21% in duties by choosing the correct HS Code!