PVC Cape Rainwear from Japan
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 — 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
• 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