PVC Child's Rain Jacket from Mexico
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 — 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
• 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