Levante Matisse Airskin 80 Microfiber Control Top tights, matte, breathable, and very opaque.  These have great control top and are top quality tights.  I call these the Cadillac of black tights.  Most customers find that these are matte but a minority have noticed a little bit of sheen to them.  So I'd overall say they're matte but if you're particular that you get a product that's 100% matte you might want to go with something else. 87% Nylon, 10% Lycra Spandex, 3% Cotton