Elastic Waist Cotton Baby Leggings from Japan
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 — Japan → United States
14.9%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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