PVC Cape Rainwear from Germany
Superman-style PVC cape rainwear with hood for children, snap neck closure, under $10 value. Classifies in HTS 3926.20.60.00 as plastic rainwear featuring PVC outer shell. Novelty protective garment.
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
• Distinguish novelty from costume to avoid toys chapter misclassification
• Document costume character licensing if applicable for IP clearance
• Ensure snaps/closures don't trigger small parts regulations for kids