Cotton Knit Leg Warmers from Mexico

These leg warmers are made primarily from cotton textile fabric (359 fiber content), designed to slip over calves for warmth during dance or casual wear. They qualify as parts of footwear under HTS 6406.90.1550 as they are gaiters, leggings, and similar articles of cotton textile materials, not outer soles or excluded trimmings. The cotton upper material dominates the external surface per Chapter Note 4.

Duty Rate — Mexico → United States

24.9%

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

Import Tips

Verify fiber content labeling meets 359 cotton requirements via lab tests; discrepancies lead to reclassification under Chapter 61

Provide detailed invoices specifying 'leg warmers as footwear parts' to distinguish from hosiery; include Chapter Note 4 material dominance proof

Avoid bundling with shoes to prevent set classification under 6405; declare as individual removable articles

Cotton Knit Leg Warmers from Mexico — Import Duty Rate | HTS 6406.90.15.50