Boys' Denim Playsuit Breeches Cutouts from Mexico
Pre-sewn breeches cutouts in blue denim, designed as lower body parts for boys' playsuits, imported unfinished for final assembly. Classified under HTS 6203.42.45.31 as boys' breeches of cotton blue denim imported specifically as playsuit components. This subheading captures parts integral to playsuits, which blend trouser-like elements with upper garments but are broken down for tariff purposes.
Duty Rate — Mexico → United States
26.6%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide evidence like sewing patterns showing integration into playsuits to maintain 'parts of playsuits' status
• Test fabric for exact blue denim shade and cotton content to prevent disputes over 'blue denim' specificity
• Label shipments clearly as boys' sizes to avoid unisex classification into women's/girls' headings per chapter notes