애슬레저 산업 발전에 따른 레깅스 제품의 품목분류 체계 개선안 연구: 제6104호를 중심으로

Abstract

Purpose - This study aims to address the issue of duplicate classifications in the Harmonized System for leggings, which have seen growing demand alongside the recent growth of the athleisure industry. By proposing clear classification standards, it seeks to reduce confusion in trade. Design/methodology/approach - The study analyzed the definition and major characteristics of leggings and categorized them based on length and use. It compared the specific HS classification systems of major countries, analyzed cases of duplicate classifications, and evaluated their impact on trade. Based on this analysis, it proposed improvement measures to establish consistent product classifications. Findings - The study defined leggings as “tight-fitting pants with stretchable fabric” and categorized them by length and use. North American countries have more detailed classification systems.However, multiple HS codes are used internationally for leggings, leading to issues such as tariff rate changes. Research implications or Originality - The study suggests adding the unique characteristics of leggings to the explanatory notes for HS code heading 6104 and including criteria from U.S.classification practices to clearly differentiate leggings from tights. It also recommends subdividing HS code sub-heading 6104.63 to better reflect the unique features of leggings. These improvements would contribute to a consistent and stable HS classification system, reducing confusion in trade.