Spandex Baby Leggings from Canada
Stretchy pull-on leggings made of synthetic spandex-blend fabric for babies ≤86 cm, used as base layer under outerwear. Classified under HTS 6209.30.30 as other made-up synthetic babies' garments, not under 6203/6204 due to baby priority and lacking suit/ensemble definitions.
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
• Test for elasticity claims; high spandex may trigger textile vs rubber chapter shifts
• Declare as individual garments, not ensembles, unless matching upper pieces included
• Watch for waist pockets or ribbing that disqualifies from certain baby subheadings