Girls' PVC Coated Hiking Leggings from Japan
Waterproof leggings for girls made from man-made fibers with a full rubberized coating that hides the fabric weave, ideal for recreational hiking and trail activities in rain. They include elastic waistbands and reinforced knees for durability. Falls under HTS 6210.50.03.00 as other girls' garments of coated fabrics from qualifying headings with complete obscuration.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm underlying fabric is from HTS 5602/5603/5903/5906/5907 via supplier specs to qualify for this subheading
• Document 'recreational performance' intent; avoid industrial/workwear claims to prevent reclassification
• Include size charts showing right-over-left closure for girls' classification per Chapter notes