Stretch Cotton Leggings

Women's stretch cotton leggings are form-fitting trousers knitted or crocheted from cotton fabric containing at least 5% elastomeric yarn for enhanced flexibility and comfort. They qualify under HTS 6104.62.20.06 as women's trousers (not swimwear) made of cotton with elastomeric yarn, distinguishing them from non-stretch variants. These are ideal for activewear or casual use.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China14.9%+17.5%32.4%
🇲🇽Mexico14.9%+10.0%24.9%
🇨🇦Canada14.9%+10.0%24.9%
🇩🇪Germany14.9%+10.0%24.9%
🇯🇵Japan14.9%+10.0%24.9%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6114.30.10Higher: 45.7% vs 32.4%

If sold as track suit bottoms

Track suit garments fall under heading 6114, not 6104, regardless of material or stretch content.

6104.62.20Same rate: 32.4%

If containing less than 5% elastomeric yarn

Lower elastomeric content shifts to the base cotton trousers subheading without the (348) special fiber designation.

6204.62Lower: 26.6% vs 32.4%

If woven rather than knitted or crocheted

Chapter 62 covers woven apparel; knitted items are exclusive to Chapter 61 per HTS structure.

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Import Tips & Compliance

Verify elastomeric yarn content exceeds 5% by weight via lab testing to confirm classification; provide fiber content labels per FTC rules

Ensure garments have right-over-left closure or women's cut to avoid classification as men's under Chapter 61 notes