HTS code for leggings and tights (2026)
Most women's leggings sold as knitted trousers of synthetic fibers with stretch content fall under 6104.63.20.06, which has a general (column 1) rate of 28.2%. That line covers women's trousers containing 5 percent or more by weight of elastomeric yarn or rubber thread.
The attribute that most often moves a product to another line is the fiber: the same women's stretch leggings of cotton go to 6104.62.20.06 at 14.9%. Tights and other hosiery are classified in 6115 instead.
Candidate HTS lines for leggings and tights
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 6104.63.20.06 | Containing 5 percent or more by weight of elastomeric yarn or rubber thread (648) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of synthetic fibers: › Other: › Other › Trousers and breeches: › Women's: Use when: Women's knitted trousers of synthetic fibers (other than the wool and bib overall lines) containing 5 percent or more by weight of elastomeric yarn or rubber thread. | 28.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
| 6104.62.20.06 | Containing 5 percent or more by weight of elastomeric yarn or rubber thread (348) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of cotton: › Other › Trousers and breeches: › Women's: Use when: Women's knitted trousers of cotton containing 5 percent or more by weight of elastomeric yarn or rubber thread. | 14.9% | Free (AU,BH,CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6115.22.00.00 | Of synthetic fibers, measuring per single yarn 67 decitex or more (659) (doz. prs., kg) Use when: Tights of synthetic fibers measuring per single yarn 67 decitex or more. | 14.9% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6115.21.00.10 | Tights (659) (doz. prs., kg) Of synthetic fibers, measuring per single yarn less than 67 decitex Use when: Tights of synthetic fibers measuring per single yarn less than 67 decitex. | 16% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6104.63.20.26 | Containing 5 percent or more by weight of elastomeric yarn or rubber thread (648) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of synthetic fibers: › Other: › Other › Trousers and breeches: › Girls': › Other: Use when: Girls' knitted trousers of synthetic fibers, not imported as parts of playsuits, containing 5 percent or more by weight of elastomeric yarn or rubber thread. | 28.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
| 6104.62.20.26 | Containing 5 percent or more by weight of elastomeric yarn or rubber thread (348) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of cotton: › Other › Trousers and breeches: › Girls': › Other: Use when: Girls' knitted trousers of cotton, not imported as parts of playsuits, containing 5 percent or more by weight of elastomeric yarn or rubber thread. | 14.9% | Free (AU,BH,CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6104.63.20.11 | Other (648) (doz., kg) Trousers, bib and brace overalls, breeches and shorts: › Of synthetic fibers: › Other: › Other › Trousers and breeches: › Women's: Use when: Women's knitted trousers of synthetic fibers that do not fall in the elastomeric yarn or rubber thread line. | 28.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) |
| 6115.29.80.10 | Of cotton (359) (doz. prs., kg) Other panty hose and tights: › Of other textile materials: › Other Use when: Panty hose and tights of cotton, in the other textile materials group. | 16% | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
| 6115.29.80.20 | Of wool or fine animal hair (459) (doz. prs., kg) Other panty hose and tights: › Of other textile materials: › Other Use when: Panty hose and tights of wool or fine animal hair, in the other textile materials group. | 16% | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
| 6115.29.80.40 | Other (859) (doz. prs., kg) Other panty hose and tights: › Of other textile materials: › Other Use when: Panty hose and tights of other textile materials not named in a more specific line. | 16% | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
| 6115.29.40.00 | Containing 70 percent or more by weight of silk or silk waste (doz. prs., kg) Other panty hose and tights: › Of other textile materials: Use when: Panty hose and tights containing 70 percent or more by weight of silk or silk waste. | 2.6% | Free (AU,BH, CL,CO,E,IL,JO, KR,MA,OM, P,PA,PE,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.15 Section 301 China, +7.5%, applies to 6104.63.20.06, 6104.62.20.06, 6115.21.00.10, 6104.63.20.26, 6104.62.20.26, 6104.63.20.11, 6115.29.40.00 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
Start with the garment. Tights, panty hose and other hosiery are in 6115, while leggings made up as knitted trousers for women or girls are in 6104. Which heading fits a given product depends on how it is constructed and presented, so confirm doubtful cases with a licensed broker.
Next, check the fiber and the stretch content. For women's knitted trousers, synthetic fibers go to 6104.63.20 (28.2%) and cotton goes to 6104.62.20 (14.9%). Then check whether the fabric contains 5 percent or more by weight of elastomeric yarn or rubber thread. Women's goods with it are 6104.63.20.06 or 6104.62.20.06, and women's goods without it are 6104.63.20.11 or 6104.62.20.11. Girls' trousers have their own lines, such as 6104.63.20.26 and 6104.62.20.26, and girls' goods imported as parts of playsuits are split out separately.
For hosiery, synthetic fibers are divided by yarn size. Use 6115.22.00.00 for single yarn measuring 67 decitex or more (14.9%), and 6115.21.00.10 for tights of yarn less than 67 decitex (16%). Cotton tights are 6115.29.80.10 (16%), tights of wool or fine animal hair are 6115.29.80.20, and tights of other materials are 6115.29.80.40. Tights containing 70 percent or more by weight of silk or silk waste are 6115.29.40.00 (2.6%).
Last, use the full line with its statistical suffix, because it sets the reporting units (doz. or doz. prs., and kg).
Common mistakes
- Filing every legging under a 6115 hosiery line when the product is made up as knitted trousers; check the garment first and use 6104 where it applies.
- Using the cotton line 6104.62.20.06 for a synthetic legging; synthetic fibers belong in 6104.63.20.06 at 28.2%.
- Ignoring the 5 percent elastomeric yarn or rubber thread test and choosing 6104.63.20.11 when the fabric actually meets it, or the reverse.
- Using a women's line for a girls' legging; girls' trousers have their own lines such as 6104.63.20.26.
- Treating tights as one rate: synthetic tights split at 67 decitex between 6115.22.00.00 (14.9%) and 6115.21.00.10 (16%).
Frequently asked questions
What is the HTS code for leggings?
For women's knitted leggings of synthetic fibers containing 5 percent or more by weight of elastomeric yarn or rubber thread, the line is 6104.63.20.06, with a general rate of 28.2%. Cotton versions of the same garment are 6104.62.20.06 at 14.9%. Confirm the final line against the current HTSUS or with a licensed broker.
What is the HTS code for tights?
Tights are in 6115. Synthetic tights with single yarn of 67 decitex or more are 6115.22.00.00 (14.9%). Synthetic tights with single yarn of less than 67 decitex are 6115.21.00.10 (16%). Cotton tights are 6115.29.80.10 (16%).
Which line applies to girls' leggings?
Girls' knitted trousers have separate lines. Synthetic girls' goods with 5 percent or more by weight of elastomeric yarn or rubber thread are 6104.63.20.26 (28.2%), and the cotton equivalent is 6104.62.20.26 (14.9%). Girls' goods imported as parts of playsuits use different lines.
What does 9903.88.15 mean on my entry?
9903.88.15 is listed in the schedule as Section 301 China, at +7.5%. Today it is attached to lines including 6104.63.20.06, 6104.62.20.06 and 6115.21.00.10. It is reported as its own line beside the classification, and its duty is separate from the general rate and is generally charged on top of it. Confirm whether it applies to your goods with a licensed broker.
Does the special rate column matter for leggings?
The special rate column shows Free for goods that qualify under the listed program codes. Whether your goods qualify depends on that program's rules, so confirm eligibility in the current HTSUS or with a licensed broker before relying on it.
Is the column 2 rate the one I pay?
The general (column 1) rate is the one stated for most imports, for example 28.2% on 6104.63.20.06. Column 2 rates, such as 72% on that line, apply only where the schedule directs them. Confirm which column applies to your shipment with a licensed broker.