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

• 영문명: A Study on Improving the Classification of Legging Products in the Harmonized System, in Response to the Growth of the Athleisure Industry: Focusing on Heading 6104
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 한다희(Da-Hee Han) 박세현(Se-Hyun Park)
• 간행물 정보: 『아태비즈니스연구』제15권 제4호, 495~514쪽, 전체 20쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

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.

목차

Ⅰ. 서론

Ⅱ. 애슬레저 산업 발전과 레깅스

Ⅲ. HS 협약 개정과 국가별 제6104호 품목분류체계

Ⅳ. 시사점 및 분류체계 개선안

Ⅴ. 결론

References

키워드

Leggings Harmonized System(HS) Product Classification Athleisure