Girls' Cotton Arm Warmers from Canada
Knitted cotton arm warmers for girls, covering forearms without full sleeve structure, used for layering. Under HTS 6114.20.00.60 as other women's/girls' knitted cotton garments, as they are made-up articles not classifiable in specific headings like gloves (6116) or babies' accessories. Chapter prioritizes knitted made-up items here.
Duty Rate — Canada → United States
20.8%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Classify as garments not accessories by proving arm coverage intent; include wear diagrams in entry docs
• Test for metal thread if blended, allowable per chapter note but requiring disclosure
• Segregate from full garments to avoid ensemble misclassification