Women's high-waist athletic leggings, knit 75% nylon 25% spandex, with hidden waistband pocket
Country of origin for this scenario: Vietnam.
Recommended HTS code
6114.30.30.70
Women's or girls' (659)
MEDIUM confidence. The heading 6114.30.30 and its 10-digit stat suffix .70 (women's or girls') appear in the verified HTS rows with a general rate of 14.9%. CBP rulings N044616 and N118476 demonstrate that CBP classifies knit nylon/spandex leggings-style pants under 6104.63.2026, but that 10-digit code does not appear in the verified HTS rows supplied, so it cannot be recommended. An alternative path under 6114.30.30.70 is supported by rulings N041396, N038709, and N173935 classifying knit nylon/spandex athletic/dancewear garments there at 14.9%. The tension between 6104.63 (trousers/leggings) and 6114.30.30 (other garments) for athletic leggings of this construction is the open ambiguity requiring broker confirmation.
Classification analysis generated on July 9, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
The question to put to a licensed broker
Should these women's high-waist knit nylon/spandex athletic leggings (75% nylon, 25% spandex) from Vietnam be classified under HTS 6104.63 as knit trousers/leggings of synthetic fibers, or under HTS 6114.30.30 as 'other' knit garments of man-made fibers, given that CBP ruling N044616 classified similar nylon/spandex leggings under 6104.63.2026 but that code does not appear in the current verified tariff schedule rows, and the athletic/activewear character could support 6114?
How the classification was reached
GRI Reasoning
Step 1 – GRI 1: Heading Identification
Heading 6104 covers women's or girls' knitted trousers, bib and brace overalls, breeches and shorts. Leggings worn as tight-fitting knit pants have been treated by CBP as classifiable under 6104.63 (trousers/breeches of synthetic fibers) — see ruling N044616 (nylon/spandex girls' leggings → 6104.63.2026) and N118476 (nylon/spandex girls' dance pants → 6104.63.2026). However, the 10-digit code 6104.63.2026 (and the entire 6104.63 subheading tree) does not appear in the verified HTS rows supplied for this dossier. Without a verified rate row, this code cannot be recommended per hard rules.
Heading 6114 covers 'other garments, knitted or crocheted.' The Explanatory Note to 6114 expressly includes special articles of apparel used for certain sports or gymnastics. Athletic leggings with high-waist construction and significant elastomeric content (25% spandex) could fall here as a specialty athletic garment rather than a conventional trouser. Subheading 6114.30.30 ('Other,' of man-made fibers) with stat suffix .70 (women's or girls') appears in the verified HTS rows at a general rate of 14.9% ad valorem.
Step 2 – Material Composition
The garment is 75% nylon / 25% spandex. Nylon is a synthetic fiber; spandex (elastomeric yarn) is also synthetic. The chief weight fiber is nylon (synthetic), so the applicable subheading within 6114.30 is 'of man-made fibers' (synthetic fibers qualify as man-made fibers under Section XI notes).
Step 3 – Heading 6114.30.30 vs. 6104.63
The key classification tension is whether athletic leggings are 'trousers' (6104.63) or 'other garments' (6114.30.30). CBP rulings N044616 and N118476 both classified nylon/spandex knit leggings under 6104.63.2026. However, CBP rulings N041396, N038709, and N173935 classified nylon/spandex knit athletic/dance garments (including pants components) under 6114.30.3070. The 6114 path is supported by the Explanatory Note's inclusion of special athletic-use garments. Given the athletic/activewear designation of the instant product and the high spandex content (25%), classification under 6114.30.30.70 is plausible and is the only fully verified 10-digit path available in the supplied HTS evidence.
Step 4 – Hidden Waistband Pocket
The hidden pocket is an accessory design feature that does not change the essential character of the garment. Classification is determined for the garment as a whole under GRI 1.
Step 5 – Origin / Special Programs
Vietnam is not listed in the 'special' column for 6114.30.30 (special rates apply to AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Vietnam does not appear; general rate applies.
Step 6 – Section 9903 Overlay
The footnote on 6114.30.30 references 'See 9903.88.15' as an additional-overlay flag. This must be verified with a broker or trade counsel for current applicability; the rate of this overlay is not stated in the supplied evidence and cannot be quoted here.
Step 7 – Duty Estimate
- General rate (6114.30.30): 14.9% ad valorem (as stated in verified HTS row)
- Declared unit value: $6.10; annual units: 20,000
- Annual FOB value: $122,000
- Estimated annual duty at 14.9%: ~$18,178 (excluding any 9903.88.15 overlay)
Conclusion
Recommend 6114.30.30.70 as the deepest fully verified 10-digit code in the supplied evidence. Confidence is MEDIUM due to the genuine 6104.63 vs. 6114.30.30 ambiguity and the absence of the 6104.63 subheading tree in the verified HTS rows.
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: Girls' knit footless tights/leggings of 92% nylon/8% spandex, pull-on style with rib knit waistband, classified under 6104.63.2026 at 28.2%.
Why it’s analogous: Directly analogous construction (nylon/spandex knit leggings worn as pants); establishes CBP precedent for classifying such leggings under 6104.63 rather than 6114. However, 6104.63.2026 is not present in the verified HTS rows, so this ruling supports awareness of the 6104.63 pathway but cannot drive the code recommendation.
What it classified: Girls' knit dance pants of 83% nylon/17% spandex classified under 6104.63.2026; leotards classified under 6114.30.3070.
Why it’s analogous: Confirms the 6104.63 vs. 6114.30.30 tension: CBP classified pants separately from other athletic garments, with nylon/spandex pants going to 6104.63. Reinforces the ambiguity for the instant product and the need for broker confirmation.
What it classified: Knit dancewear leotards and sets of 83% nylon/17% spandex classified under 6114.30.3070 at 14.9%.
Why it’s analogous: Supports the 6114.30.30.70 alternative path for knit nylon/spandex athletic garments where CBP treats the article as a special-use athletic/dance garment rather than a conventional trouser.
What it classified: Knit dancewear leotards of 83% nylon/17% spandex classified under 6114.30.3070 at 14.9%.
Why it’s analogous: Further supports 6114.30.30.70 for nylon/spandex knit athletic garments; confirms the rate of 14.9% for this subheading.
What it classified: Knit unitards and pants of 83% nylon/17% spandex classified under 6114.30.3070 and 6104.63.2021/2006 respectively.
Why it’s analogous: Shows CBP treating nylon/spandex knit pants components as 6104.63 and other specialty garments as 6114.30.3070, reinforcing the classification ambiguity and the viability of both headings for nylon/spandex athletic garments.
What the duty looks like
Duty math shown for illustrative declared values — $6.10 per unit at 20,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- 14.9%
- Annual declared value at the illustrative numbers
- $122,000
- Base duty per year (illustrative)
- $18,178
Chapter-99 overlay headings flagged on this code
- 9903.88.15 — The duty provided in the applicable subheading + 7.5%. Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.
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