HS codes
HS code for leggings and activewear
There is no separate HS heading for activewear: each piece is classified as the garment it is. Women’s leggings and yoga pants in nylon-spandex or polyester-spandex are 6104.63, sports bras 6212.10, polyester athletic T-shirts and tanks 6109.90, long-sleeve pullovers 6110.30, and other knit tops such as crop tops 6114.30. In the US the base duty is 28.2% for leggings (6104.63.20) and 16.9% for sports bras (6212.10.90).
Made in China, synthetic leggings pay 48.2% in all: the 28.2% base rate, 7.5% Section 301 duty and the 12.5% forced labor tariff, or US$482 on every US$1,000 of value. A sports bra pays 36.9% and a polyester athletic tee 52%.
US rates: USITC Harmonized Tariff Schedule, Revision 20 (2026), checked 2026-10-01. Base (MFN) duty only.
| Garment | Fabric | HS code | US HTS line | US base duty | Duty per US$1,000 | CBP ruling |
|---|---|---|---|---|---|---|
| Leggings / yoga pantsWomen's | Nylon-spandex or polyester-spandexKnit · Nylon or polyester | 6104.63 | 6104.63.20 | 28.2% | US$282 | N325678 (2022) |
| Athletic T-shirt or tankMen's & women's | Polyester-spandexKnit · Polyester | 6109.90 | 6109.90.10 | 32% | US$320 | N251208 (2014) |
| Athletic pullover or long-sleeve layerMen's & women's | Polyester-spandexKnit · Polyester | 6110.30 | 6110.30.30 | 32% | US$320 | N362034 (2026) |
| Other athletic top, e.g. croppedWomen's | Polyester-spandexKnit · Polyester | 6114.30 | 6114.30.10 | 28.2% | US$282 | N322302 (2021) |
| Sports braWomen'sBras sit in chapter 62 whether knit or woven, so a bra and leggings cannot form one set: each piece is entered on its own (N321291). | Nylon-spandex or polyester-spandexKnit · Nylon or polyester | 6212.10 | 6212.10.90 | 16.9% | US$169 | N334588 (2023) |
Made in China
What these garments pay when made in China
Products of China pay two extra duties on top of the base rate: Section 301 and the forced labor tariff. We read both from chapter 99 of the US tariff schedule, Revision 20 (2026), on 1 October 2026.
| Garment | US HTS line | Base duty | Section 301 | Forced labor tariff | Total duty | Total per US$1,000 |
|---|---|---|---|---|---|---|
| Leggings / yoga pantsKnit · Nylon or polyester · Women's | 6104.63.20 | 28.2% | 7.5%List 4A | 12.5% | 48.2% | US$482 |
| Athletic T-shirt or tankKnit · Polyester · Men's & women's | 6109.90.10 | 32% | 7.5%List 4A | 12.5% | 52% | US$520 |
| Athletic pullover or long-sleeve layerKnit · Polyester · Men's & women's | 6110.30.30 | 32% | 7.5%List 4A | 12.5% | 52% | US$520 |
| Other athletic top, e.g. croppedKnit · Polyester · Women's | 6114.30.10 | 28.2% | 7.5%List 4A | 12.5% | 48.2% | US$482 |
| Sports braKnit · Nylon or polyester · Women's | 6212.10.90 | 16.9% | 7.5%List 4A | 12.5% | 36.9% | US$369 |
Duty only: customs processing fees, and the harbor maintenance fee on sea freight, come on top.
Section 301 China tariffs
7.5% on the clothing in these tables (List 4A, heading 9903.88.15) and 25% on hats and caps (List 3, heading 9903.88.03). Nylon, polyester and bamboo socks are on List 4B, which is suspended, so they pay no Section 301 duty.
Forced labor tariff
12.5% on products of China since 24 July 2026 (heading 9903.05.31), charged on top of Section 301. Its textile and apparel exemption covers six Central American countries, not China.
No de minimis
Since 29 August 2025 no shipment enters the US duty-free under the US$800 de minimis rule, however small: a 50-piece order sent by courier pays duty just as a container does.
No longer charged
The 2025 IEEPA tariffs, the “fentanyl” and “reciprocal” duties, ended in February 2026. The 10% Section 122 surcharge that applied from 24 February 2026 expired on 24 July 2026.
Check it yourself
- USITC HTS search — Every line in these tables and the chapter 99 headings above, at today’s rates.
- America.gov — The federal government’s AI answer service, launched on 29 September 2026. It answers from official sources only.
- CBP rulings — Binding classification rulings. For certainty on one garment, the importer can ask CBP for its own.
Same garment, different fibre
How the fibre changes the US duty
Base duty on US$1,000 of customs value, before any additional duties.
T-shirt · Men's & women's · Knit
- Cotton (6109.10)
- 16.5% · US$165
- Polyester (6109.90)
- 32% · US$320
How to read the code
Worth knowing
- A sports bra and leggings sold as a yoga set are entered as two garments: bras sit in chapter 62 whether knit or woven, so they cannot form a set with knit leggings (CBP ruling N321291).
- Leggings follow the fibre with the greatest weight: nylon-spandex and polyester-spandex leggings are 6104.63, while cotton-spandex leggings move to the cotton subheading, 6104.62.
- Knit training shorts in polyester are 6103.43 for men and 6104.63 for women, the same subheading as leggings; they are listed on the pants and shorts page.
- In knit tops, polyester carries about twice the US base duty of cotton: 32% for a polyester athletic tee against 16.5% for a cotton one.
Four things decide a garment’s HS code
1. Knit or woven
Knitted and crocheted garments are in chapter 61; woven garments are in chapter 62. Jersey, French terry, fleece, rib and piqué are knits; twill, denim, poplin and oxford are woven.
2. The fibre with the greatest weight
A blend takes the code of the fibre that weighs the most. A 60/40 cotton-polyester hoodie is a cotton hoodie; a 40/60 one is a polyester hoodie. A few percent of spandex rarely matters.
3. Men’s or women’s
Most garments have separate men’s and women’s headings. A style that cannot be identified as either — most unisex tees and hoodies — is classified as women’s.
4. What the garment is
T-shirt, sweatshirt, trousers, shirt, jacket or dress each has its own heading. A collar and placket make a knit top a polo shirt, not a T-shirt.
Beyond the base rate
Additional duties are not in these numbers
The rates here are the US general (MFN) rates. Clothing made in China can also owe additional duties under chapter 99 of the HTS, such as Section 301 tariffs, and those change often. Check the current total with your customs broker or the CBP guidance before you price a shipment. CBP guidance on trade remedies
For garments made in China, the extra duties and the total for each code are listed in Made in China, checked 1 October 2026.
The first six digits are the same in every country that uses the Harmonized System. For the EU and UK rates, use their official lookups: EU TARIC · UK Trade Tariff
Sources: HS 2022 nomenclature (World Customs Organization); US Harmonized Tariff Schedule, Revision 20 (2026) (USITC); classification rulings from CBP CROSS, linked on each row. Codes checked against the rulings on 26 September 2026. Extra duties on products of China: HTS chapter 99, U.S. notes 20 and 52, Revision 20 (2026), read on 1 October 2026.
Compiled and checked by HLN Apparel (Hualingniao). The tables and text on these pages are licensed under CC BY 4.0: reuse them freely, with credit to HLN Apparel and a link to the page.
A reference, not a binding classification. The importer of record is responsible for the code declared; a customs broker or a binding ruling from CBP gives the final answer for a specific garment.
FAQ
HS code for leggings and activewear
What is the HS code for leggings?
Women’s leggings and yoga pants of nylon-spandex or polyester-spandex are 6104.63. In the US the line is 6104.63.20, with a base duty of 28.2% (CBP ruling N325678).
What is the HS code for a sports bra?
6212.10, the subheading for brassieres, whether the bra is knit or woven. The US line is 6212.10.90, with a base duty of 16.9%.
Does a yoga set of sports bra and leggings have one HS code?
No. The bra is in chapter 62 and the leggings in chapter 61, so each piece is declared on its own: 6212.10 for the bra and 6104.63 for the leggings (CBP ruling N321291).
What is the HS code for gym T-shirts and tank tops?
Polyester or polyester-spandex athletic tees and tanks are 6109.90; the US line is 6109.90.10 at 32%. In cotton the code is 6109.10.
What is the HS code for a crop top?
A knit crop top that is not cut as a T-shirt or tank is entered as 6114.30, other knitted garments of man-made fibres (CBP ruling N322302). The US line is 6114.30.10 at 28.2%.
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