Girls' Wool Pleated Skirt from Japan
A-line pleated wool skirt for girls, produced in Canada with permanent pleats. Enters under HTS 9823.52.02 USMCA wool apparel note 11(a)(i)(B). School-appropriate wool tartan pattern.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Pleat construction documentation prevents classification as unpleated skirt
• Tartan pattern origin must trace to Canadian wool processing
• Girls' sizing range documentation essential for proper classification