PVC Adult Poncho from Canada
A disposable adult poncho constructed entirely from thin polyvinyl chloride sheeting with sealed seams and a hood, ideal for emergency use. Classified in HTS 3926.20.60.00 due to its PVC outer shell and unit value under $10. Commonly used at outdoor events or as promotional giveaways.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document fair market value with comparable wholesale pricing to substantiate under-$10 classification during Customs review
• Ensure no metal hardware exceeds de minimis to prevent dual classification under metals chapters
• Batch import in bulk packaging but declare per-unit value accurately for statistical reporting