3926.20.60.00/PVC Child's Rain Jacket/Japan

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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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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