CBEC clarifies classification of leggings in HS Code CTH 6115

The Dollar Business Bureau 

In a new notification (Instruction no.4/2017-Customs dated 21st March, 2017) from the Central Board of Excise and Customs (CBEC), both leggings and tights have been classified under CTH 6115 in the harmonized system code. Since there is negligible difference between the two types of apparel and the two terms are interchangeably used in trade parlance, the authorities think fit to club them under the same category. 

On the other hand, the notification says that trousers are essentially different from leggings in structure and use. Elucidating the difference, the official notice mentions that trousers are formal wear, having two seams per leg, whereas leggings are stretchable, body hugging and have only one seam. Another factor differentiating the two is the option of attaching braces to trousers, which is not available for leggings. Therefore, it became evident that leggings must be classified with the much-alike variety of tights instead of trousers. 

Deliberation on the topic first took place at The Conference of Chief Commissioners of Customs and Director Generals held on January 3, 2017. It was then passed on to CBEC for further examination. Two rulings, one by the Government of India and another by Custom Excise & Service Tax Appellate Tribunal (CESTAT), in the case of Tuticorin Vs. Go Fashions (I) Pvt. Ltd., had held leggings akin to tights earlier. The board has resounded this ruling.