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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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