Elastic Waist Cotton Baby Leggings from China
Comfortable woven cotton baby leggings with full elastic waist and cuffs, designed for babies up to 86 cm height. They qualify under HTS 6209.20.30.00 as cotton baby shorts/breeches not in sets, meeting Chapter 62's made-up article criteria.
Duty Rate — China → United States
34.9%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Test for no pockets below waist to avoid conflict with 6205/6206 notes on tightening features
• Use invoices specifying 'babies' size 0-24 months' to support 6209 classification
• Watch for misdeclaration as adult wear, which incurs higher duties under 6204