legging
CN → US商品图片
AI分析
👖 Leggings (Women's/Men's Tights)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Leggings"?
Leggings are tight-fitting, stretchable garments worn from the waist to the ankles. In international trade, they are not a single category but are strictly classified based on material composition and knitting method.
Key Distinction: * Knitted/Textile Leggings: Made of cotton, polyester, spandex blends, wool, etc. → Chapter 61 or 62. * Non-Knitted/Plastic Coated Leggings: Less common, but if coated with plastic → Chapter 61/62 depending on construction.
⚠️ Critical Classification Point:
- If the main fabric is knitted (stretchy, jersey, rib knit) →归类 to Chapter 61 (Knitted or Crocheted).
- If the main fabric is woven (non-stretch denim, heavy cotton twill) →归类 to Chapter 62 (Non-knitted).
- Do NOT confuse with "Tights" (Pantyhose) which are often sheer and knitted →归入 6116 or 6117. Leggings are opaque and thicker.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Material Key |
|---|---|---|---|
6104.63.20.00 |
Women's or girls' knit or crocheted trousers, breeches and shorts: Synthetic fibers: Other (Leggings) | Most common women's leggings (polyester/spandex blend) | ✅ Synthetic (Polyester/Nylon) |
6104.63.40.00 |
Women's or girls' knit or crocheted trousers, breeches and shorts: Of Man-made Fibers: Other (Leggings) | Synthetic leggings (not classified above) | ✅ Synthetic |
6104.63.10.00 |
Women's or girls' knit or crocheted trousers, breeches and shorts: Cotton: Other (Leggings) | Cotton leggings (less common, usually blended) | ✅ Cotton |
6104.62.00.00 |
Women's or girls' knit or crocheted trousers, breeches and shorts: Of Wool or Fine Animal Hair | Wool blend leggings (winter wear) | ✅ Wool/Animal Fiber |
6104.61.00.00 |
Women's or girls' knit or crocheted trousers, breeches and shorts: Of Synthetic Fibers: Jeans | NOT LEGGINGS. This is for denim jeans. | ✅ Synthetic Denim |
6204.63.00.00 |
Women's or girls' woven trousers, breeches and shorts: Of Synthetic Fibers | Woven leggings (rare, e.g., structured fashion leggings) | ❌ Woven |
🔍 Key Reminder:
- Most "Leggings" on the market are knitted. Therefore, they almost always fall under 6104.63.x.x. - If the leggings are made of 80% Polyester + 20% Spandex, they are classified as "Of Synthetic Fibers" because the main character is synthetic. - Spandex/Elastane content does not change the chapter (still Chapter 61), but it confirms the "knitted" nature.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 6104.63.20.00 / 6104.63.40.00 —— Knitted Leggings (Synthetic Fibers)
| Item | Content |
|---|---|
| Base Rate | 16% (ad valorem) |
| USITC Additional Duty | +25% (from USITC Footnote 9903.88.01, Section 301) |
| IEEPA Additional Duty | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Rate | 51% |
| Tax Calculation | CIF Value × 51% |
| De Minimis Eligibility | ❌ No (deny_de_minimis applies to most apparel from China under 301/IEEPA) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6104.63.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 16% is the standard Most Favored Nation (MFN) rate for synthetic knit trousers. - +25% is the Section 301 tariff on "Apparel and Clothing Accessories". - +10% is the new IEEPA tariff on Chinese textiles/apparel. - Total 51% is extremely high. This erodes profit margins significantly.
🎯 2. 6104.63.10.00 —— Knitted Leggings (Cotton)
| Item | Content |
|---|---|
| Base Rate | 16% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Rate | 51% |
| Tax Calculation | CIF Value × 51% |
| De Minimis Eligibility | ❌ No |
📌 Note:
- Cotton and synthetic leggings face the same high tariff structure when originating from China. - Even if the leggings are "Cotton" (6104.63.10), the additional duties apply equally.
🎯 3. 6104.62.00.00 —— Knitted Leggings (Wool/Animal Hair)
| Item | Content |
|---|---|
| Base Rate | 9.8% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Rate | 44.8% |
| Tax Calculation | CIF Value × 44.8% |
📌 Note:
- Wool leggings have a slightly lower base rate (9.8% vs 16%), but the additional duties push the total to nearly 45%.
🛠️ IV. Customs Clearance Practical Advice (Battle-tested Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (None Missing)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify fiber content % (e.g., 80% Polyester, 20% Spandex). Critical for HS Code. |
| ✅ Material Composition Label | ✔️ | Photo of the inner tag showing fiber content. |
| ✅ Product Photos | ✔️ | Front, back, and detail shots (showing knit texture vs woven). |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Knitted Women's Leggings, Synthetic Fiber". Do NOT just say "Pants". |
| ✅ Packing List | ✔️ | Include net/gross weight, number of pairs. |
| ✅ FDA/FTC Compliance (if applicable) | ✔️ | For labeling accuracy. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Knit vs Woven, Fiber Content is King, Name it Right, Rates Spring!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Stretchy Leggings (Poly/Spandex) | 6104.63.20.00 |
Declare as "Trousers" (Chapter 62) → Higher base rate + Inspection Delay |
| Cotton Leggings | 6104.63.10.00 |
Declare as "Jeans" (6104.61) → False Classification, Heavy Penalty |
| Sheer Tights (Pantyhose) | 6116.92.00.00 (if knitted) |
Declare as "Leggings" → Misclassification, 45%+ tax instead of potential lower rates |
| Leggings + Socks Set | Primary Purpose Rule | Split declaration → May be rejected if not sold separately |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Leggings with Customer Logo | Provide PO + Design Sheet. Ensure "Country of Origin" is correctly marked as China. |
| Leggings Made in Vietnam | If the fabric is cut and sewn in Vietnam → Vietnam Origin. Eligible for IEEPA Exemption (0-5% total). |
| Leggings Made in China, Fabric from India | China Origin (Substantial Transformation occurs at sewing). High Tariff (51%) applies. |
| "Athleisure" Leggings | Still Classify as Leggings (6104.63). Do NOT try to classify as "Sports Bras" or other items. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6104.63.20.00 |
51% (Synthetic) | FTC Labeling | High barrier. Consider Vietnam/Mexico production. |
| 🇨🇳 China | 6104.63.20.00 |
14% + 9% VAT | None | Domestic trade. |
| 🇪🇺 EU | 6104.63.20.00 |
12% | REACH, CE (if protective) | No IEEPA/301 surcharges. |
| 🇦🇺 Australia | 6104.63.20.00 |
5% | ACCC Labeling | Low tariff. |
| 🇯🇵 Japan | 6104.63.20.00 |
16.6% | JIS Standards | Moderate tariff. |
📌 Conclusion:
- USA is the most hostile market for Chinese-made leggings due to 51% combined tariffs. - EU/Australia/Japan are more favorable for Chinese imports (no additional surcharges). - Strategy: For US market, shift production to Vietnam, Bangladesh, or Turkey to avoid IEEPA/301 duties.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "Leggings" as "Trousers" (Chapter 62)
👉 Consequence: If customs determines they are knitted, they will reclassify to Chapter 61, but you may face penalties for false declaration and delayed clearance.
❌ Mistake 2: Ignoring Fiber Content
👉 Consequence: If you say "100% Cotton" but the tag says "80% Polyester", customs will reject the entry or impose fines. Label must match invoice.
❌ Mistake 3: Confusing "Leggings" with "Jeans"
👉 Consequence: Jeans (6104.61) have different duties. Misclassification leads to corrective tariffs.
❌ Mistake 4: Assuming "De Minimis" ($800) applies
👉 Consequence: Apparel from China is EXCLUDED from De Minimis under recent IEEPA/301 updates. Even small shipments must pay 51% tax.
✅ Correct Approach:
"Women's Knitted Leggings, 80% Polyester, 20% Elastane, Opaque, Size M-XXL, HS 6104.63.20.00"
🎯 VII. Conclusion: Smart Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Knit vs Woven, 61 vs 62, Synthetics are King, Cotton is King, Wool is Rare."
🔹 "China Origin = 51% Tax, Vietnam Origin = 5% Tax. Supply Chain Shift is Key!"
📌 Pro Tip:
If your leggings are assembled in Vietnam but the fabric is from China:
- If the fabric is imported into Vietnam and then cut/sewn, you MAY claim Vietnam Origin (subject to local rules).
- If the fabric is made in Vietnam, you are 100% Vietnam Origin.
- Result: Tariff drops from 51% to ~5-10% (depending on FTA).
📣 Immediate Action:
📞 Consult a Customs Broker for Advance Ruling on your specific fabric blend.
🚀 Re-evaluate your Supply Chain: If targeting the US, consider Vietnam/Bangladesh assembly to save ~45% in duties.
✨ Professional Clearance Starts with Precise Classification!
💼 Your Margin Depends on Your HS Code!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。