Wool Gabardine Culottes from Japan
Wide-leg culottes in wool gabardine fabric mimicking a divided skirt design for women's wear. HTS 6204.59.4020 applies for wool-restrained other textile skirts, as non-knitted made-up articles. Closure indicates women's/girls' per chapter notes.
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
• Differentiate culottes from trousers via invoice descriptions to hold skirt classification
• Comply with wool safeguards by monitoring annual restraint limits
• Test for metal threads if decorative; still allowable in Chapter 62