Leggings / Pants

HS Code 6104.62.00 covers women's or girls' trousers, bib and brace overalls, breeches and shorts, knitted or crocheted, of cotton (Cotton leggings, yoga pants, sweatpants, bike shorts). In commercial practice these goods are traded as Leggings / Pants made of 95% Cotton 5% Spandex / Cotton Fleece, and buyers, factories and customs brokers most often refer to them as leggings, cotton leggings, womens joggers.

The code is read level by level: Section XI (Textiles and Textile Articles) narrows to Chapter 61 (Knitted or Crocheted Apparel), then Heading 6104 (Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted) and Subheading 6104.62 (Trousers, bib and brace overalls, breeches and shorts, of cotton), ending at the 8-digit tariff line 6104.62.00. The first six digits follow the WCO international standard and stay the same in every country; the final two digits are the national subdivision used for duty assessment and trade statistics.

• Classification is decided by the heading text and the material and construction it names — here, 95% Cotton 5% Spandex / Cotton Fleece and Leggings / Pants.
• If a shipment mixes this product with other textile articles, each item is classified under its own heading; goods put up in sets follow the essential-character rule (GIR 3).
• When the same product exists in several materials, the material named in this code (95% Cotton 5% Spandex / Cotton Fleece) is the one that must appear on the invoice and packing list.