Toddler PVC Raincoat from China
Adorable toddler raincoat in PVC with animal prints, attached hood, and velcro closures for easy dressing. Under $10 unit value places it in HTS 3926.20.60.00 for PVC plastic rainwear jackets. Sizes 12M-3T.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Ensure CPSIA third-party testing for lead/phthalates in children's PVC products
• Use size-specific statistical reporting for accurate trade data
• Clear labeling prevents consumer product safety reclassification