Boys' Knitted Cotton Surf Trunks from Mexico
Durable boys' surf trunks from water-repellent knitted cotton with reinforced seams and leg vents for wave riding. HTS 6112.39.0010 applies as boys' cotton swimwear, per Chapter 61 scope for made-up knitted articles excluding worn clothing. Surface treatment doesn't alter textile material classification.
Duty Rate — Mexico → United States
23.2%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Declare any performance finishes (PU coating) separately to avoid chemical treatment reclassification
• Use commercial invoices showing retail pricing to prevent undervaluation penalties
• Confirm height measurements for babies' garments exclusion if under 86cm body height