Girls' PVC Coated Leggings from China
Impermeable leggings for girls with a full PVC lamination over the fabric base, completely obscuring the textile for water resistance. Classifies under HTS 6210.50.75.00 as other girls' garments from 5903 coated fabrics where the outer surface hides underlying material. Not a specific heading like trousers due to coating properties.
Duty Rate — China → United States
20.8%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Measure coating thickness to ensure full obscuration; partial visibility may shift to uncoated subheadings
• Include fabric composition breakdown (e.g
• 100% polyester base with PVC coat) in commercial invoice for CBP review
• Beware of sizing declarations—girls' items must fit height/age criteria; misclassification risks higher duties