Fleece-Lined Acrylic Leg Warmers from Japan
Stretchy leg warmers of acrylic textile with fleece lining for outdoor activities, covering from ankle to knee. HTS 6406.90.15.70 applies as other leg-warmers of textile materials, serving as removable footwear adjuncts similar to heel cushions or gaiters.
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
• Document end-use as leg protection with footwear to justify Chapter 64 over apparel chapters
• Test for visible plastic layers; if present, may shift to plastic subheadings per Chapter Note 3(a)