Project Detail

Team
VF Corporation
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TE-0999

Women's Summit Series DOTKNITβ„’ AMK Tights

ApparelPerformance LeggingsRecycled PolyesterWinter 2026Owner: John SmithStage: Concept
New

HTS Classification

Derived from the latest brand packet upload for this SKU.

Assigned HTS
6104.63.2006
Women's trousers, knitted or crocheted, of synthetic fibers
Item description (from brand packet)

Women's full-length, fitted knitted base-layer garment designed as part of the Advanced Mountain Kit for high-performance alpine and mountain activities.

Tariff rates by country of origin

Applicable duty rate for HTS 6104.63.2006 based on declared country of origin.

πŸ‡»πŸ‡³Vietnam
38.2%

MFN rate. No active FTA with the U.S.

πŸ‡¨πŸ‡³China
45.7%

MFN + Section 301 List 3 (+7.5%) currently in effect.

πŸ‡§πŸ‡©Bangladesh
38.2%

MFN rate. GSP lapsed; no preferential program for apparel.

Spec change opportunities

Potential duty savings if the following design adjustments are adopted β€” requires product development review.

Increase merino wool content

Current spec
80% recycled polyester / 20% merino wool
Proposed spec
70% recycled polyester / 30% merino wool

Increasing the weight of the wool to above 23% allows the garment to be classified under 6104.63.1510. The MFN rate drops to 14.9% vs. 28.2% under the current spec.

Lowest base rate
24.9%
Country of origin
πŸ‡»πŸ‡³πŸ‡§πŸ‡©Vietnam / Bangladesh
Shift chief weight to cotton

Current spec
80% recycled polyester / 20% merino wool
Proposed spec
85% cotton / 10% polyester / 5% elastane

Shifting chief weight to cotton reclassifies the garment under 6104.62 (women's trousers of cotton, knitted), reducing the MFN duty rate from 28.2% to 14.9%.

Lowest base rate
24.9%
Country of origin
πŸ‡»πŸ‡³πŸ‡§πŸ‡©Vietnam / Bangladesh
Shift chief weight to wool

Current spec
80% recycled polyester / 20% merino wool
Proposed spec
51% merino wool / 44% recycled polyester / 5% elastane

Pushing merino wool above 50% makes wool the chief weight fiber, reclassifying the garment under 6104.61 (women's trousers of wool, knitted) at an MFN rate of 13.6% vs. 28.2% under the current spec.

Lowest base rate
24.9%
Country of origin
πŸ‡»πŸ‡³πŸ‡§πŸ‡©Vietnam / Bangladesh

General Rules of Interpretation

Why HTS 6104.63.2006 was selected for this article.

  1. GRI 1Heading Selection

    The article is a women's full-length, two-legged, knitted performance garment (80% recycled polyester / 20% merino wool, 197 g/mΒ² double knit) with an elastic nylon/elastane/polyester waistband. 6115 β€” Excluded. Covers hosiery-type articles (panty hose, tights, stockings) of fine yarns. This garment is a substantial 197 g/mΒ² double-knit performance fabric β€” not sheer or semi-sheer hosiery construction. CBP practice consistently classifies apparel-weight knit leggings and performance tights as trousers under 6104, not hosiery under 6115. 6114 β€” Excluded. Residual heading for knitted garments not more specifically provided for elsewhere in Chapter 61. Because heading 6104 specifically covers women's knitted trousers and lower-body garments, 6114 cannot apply. Under GRI 3(a), the specific provision prevails. 6104 β€” Correct. Covers women's knitted trousers, breeches, and similar lower-body garments. This full-length, two-legged, waist-to-ankle garment fits squarely within that scope. β†’ Heading 6104 per GRI 1.

  2. GRI 2(b)Fiber Content

    The main body is 80% recycled polyester / 20% merino wool. The waistband is 67% nylon / 21% elastane / 12% polyester β€” all man-made. Per Section XI Notes, chief weight governs. Man-made fiber predominates across the garment as a whole. β†’ Subheading 6104.63 (of synthetic fibers) per GRI 2(b).

  3. GRI 6Final Subheading

    Within 6104.63, the garment is full-length women's trousers β€” not girls', not shorts. The waistband contains 21% elastane, and the stretch knit body construction includes elastomeric yarn throughout. CBP treats performance tights of this construction as containing β‰₯5% elastomeric yarn by weight. Subheading 6104.63.2006 specifically covers women's trousers of synthetic fibers containing 5% or more by weight of elastomeric yarn or rubber thread β€” the most precise description available. β†’ 6104.63.2006 β€” Women's trousers of synthetic fibers, β‰₯5% elastomeric yarn.