The tariff classification of a girl’s single leg legging from Vietnam

N353697
September 30, 2025
CLA-2-61:OT:RR:NC:N1:358
CATEGORY: Classification
TARIFF NO.: 6114.30.3070, 9903.02.69
Madisen Patanella Dick’s Sporting Goods 345 Court Street Coraopolis, PA 15108 RE: The tariff classification of a girl’s single leg legging from Vietnam Dear Ms. Patanella: In your letter dated September 12, 2025, you requested a tariff classification ruling. The submitted garment, style DAG16500R, identified as a “right leg compression legging,” is a single leg girl’s legging constructed of 78 % polyester and 22% spandex knit fabric with wicking properties. The garment features an exposed elastic waistband measuring approximately 1½ inches wide and a sewn-in gusset crotch. The left side of the garment is short, while the right side of the garment extends to a full-length pant leg. In your request, you indicate that the garment is a compression legging used for sport and that it aims to improve performance and aid recovery by increasing blood flow, providing muscle and joint support, and reducing swelling and soreness. While the garment has a stretch and snug fit, it does not contain specialized panels, engineered compression zones, or medical grade support. The fabric is consistent with ordinary athletic leggings. The garment is marketed by Dick’s Sporting Goods (DSG) as part of its athletic line. Advertising and website photos present the article as sportswear/outerwear, styled both alone and under shorts, in the context of basketball and other athletic activities. The garment is sold in the “pants and leggings” section of the DSG website, alongside other athletic leggings and tights. The applicable subheading for style DAG16500R will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The general rate of duty will be 14.9 percent ad valorem. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the

Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading 6114.30.3070, HTSUS, listed above The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division