Acrylic Leg Warmers from Japan
Stretchy knitted acrylic tubes worn over calves for dance or exercise warmth. This 'other' knitted garment of man-made fibers fits HTS 6114.90.90.45 (other textile materials), subject to cotton quota restraints. Excludes tights or stockings per heading definitions.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document as 'leg warmers' with photos showing open-top/open-bottom design vs. hosiery
• Conduct fiber burn tests for acrylic content to prevent disputes over 'other textile' status
• Apply for cotton category 359 license early; delays common for restrained subheadings