PVC Cape Rainwear from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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