Girls' Spandex Leggings from Germany
Girls' high-performance leggings made from 88% nylon/12% spandex compression fabric with wide elastic waistband. Qualifies under HTS 9823.53.01 as USMCA Mexican-origin man-made fiber apparel per note 11(b)(i)(B).
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Spandex content <18% confirms woven trouser classification (not hosiery)
• Document elastic waistband production within USMCA
• Size range determines girls' vs women's classification