Polyester Baby Pants Set Leggings from Canada
Stretch polyester leggings imported as lower-body component of a baby ensemble set (≤86 cm). HTS 6209.30.30.30 for synthetic set parts (239), overriding other garment headings per note (b). Elastic waist and footed design.
Duty Rate — Canada → United States
26%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Specify 'part of set 239' on entry summary; include bill of materials
• No pockets below waist to avoid 6205/6206 exclusion notes