Polyester Baby Pants Set Leggings from Japan
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 — Japan → United States
16%
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
• Specify 'part of set 239' on entry summary; include bill of materials
• No pockets below waist to avoid 6205/6206 exclusion notes