Spandex Baby Leggings from China
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 — China → United States
36%
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 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