PVC Adult Poncho from Japan
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 — 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 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