PVC Child's Rain Jacket from Germany
A lightweight child's rain jacket made with an outer shell of polyvinyl chloride (PVC) plastic, featuring a snap-front closure and an attached hood for weather protection. It falls under HTS 3926.20.60.00 because it is plastic rainwear valued not over $10 per unit with a PVC outer shell. Designed for kids aged 2-6, it provides basic waterproofing for rainy days.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify unit value does not exceed $10 with detailed invoices and packing lists to avoid reclassification to higher-duty subheadings
• Provide lab certification confirming outer shell is polyvinyl chloride (PVC) as per chapter notes on polymer composition
• Label garments clearly with fiber/plastic content and country of origin to meet U.S
• Customs apparel marking requirements