Crocheted Cotton Dance Leg Warmers from China
Crocheted leg warmers from 100% cotton yarn (359) provide flexible coverage for ballet dancers, fitting snugly over ankles and calves. Classified under 6406.90.1550 as removable footwear parts resembling leggings of cotton textile, excluding soles or trimmings per heading note. Material determination follows greatest external surface area rule.
Duty Rate — China → United States
34.9%
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
• Submit crochet pattern and yarn specs proving cotton dominance; US Note requires naked-eye visible textile layer
• Declare as 'dance footwear accessories' not apparel to avoid 18-32% duties under Chapter 61