Nursing Cotton Panties from Japan
Stretchy cotton panties designed for postpartum nursing mothers, knitted with seamless gusset for comfort. Classified in HTS 6108.21.00 as women's cotton briefs; function doesn't alter garment type. High elasticity from cotton-spandex but cotton chief value.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Prove cotton >50% by weight for heading; spandex minor component
• Label as 'maternity' but classify by form, not function
• Separate from nightdresses to avoid 6108 other article confusion