Tuesday, 4 August 2015

Women leggings are tight fittings clinging to body; they are more akin to tights and not trousers

Excise & Customs : 'Ladies/Women Leggings' look more similar to 'tights' as they are 'tight fitting clinging to body'; hence, they are classifiable as 'tights' (Heading 6115.21) and not as 'trousers' (which are loose-fitting dress) under Heading 6104

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