Girls' Spandex Blend Leggings from Japan
Girls' trousers/leggings of man-made fibers with spandex/elastomeric content ≥6.6%, classifiable in 6204.63.35. Assembled from components cut or knit to shape in CAFTA-DR territory per chapter 62 assembly rules but failing general note 29 preferential origin criteria. Special tariff treatment applies under 9822.05.70 provisions.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document exact fiber content certification showing ≥6.6% elastomeric; retain CAFTA-DR assembly records; avoid misclassification as infantwear (different chapter); track chapter rule compliance evidence