Cotton Leggings from Canada
Full-length knitted cotton leggings designed as casual wear for women, featuring an elastic waistband for comfort. They fall under HTS 6114.20.00 as 'other garments' since they lack pockets below the waist, ribbed waistband tightening, or low stitch density that would classify them elsewhere in Chapter 61. These are standalone leg coverings not part of suits, ensembles, or ski wear.
Duty Rate — Canada → United States
20.8%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify fiber content is at least 50% cotton via lab tests to confirm Chapter 61 classification and avoid reclassification to man-made fibers
• Provide detailed invoices specifying 'knitted cotton leggings' and no prohibited features like waist pockets to prevent scrutiny under headings 6105/6106