Girls' Spandex Leggings from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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