Elasticated Cotton Leggings Warmers from Japan
Stretch cotton (359) leg warmers with elastic tops for secure fit during yoga or aerobics, functioning as calf gaiters. Fits 6406.90.1550 as parts thereof of cotton textile, not trimmings or buttons excluded by heading note. Upper material is cotton by surface area.
Duty Rate — Japan → United States
14.9%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Elastic is trimming, ignored per Note 4(a); declare cotton as dominant material with surface area calculations
• Avoid 'yoga pants' labeling; specify 'removable footwear gaiters' for correct 6406 placement
• Bulk imports? Segregate from uppers/soles to prevent higher 6406.10 duties