PVC Child's Rain Jacket from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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