Plastic Rain Poncho from Germany
A disposable transparent rain poncho made entirely from polyethylene plastic sheeting, designed as a waterproof outer garment for protection against rain. It falls under HTS 3926.20.90 as an article of apparel made of plastics from headings 3901-3914, specifically categorized as 'other' clothing accessories not resembling traditional sewn garments. This classification applies because it functions primarily as protective apparel rather than a shaped garment.
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 the poncho is made from qualifying polymers under headings 3901-3914 with documentation like material test reports; label as disposable to avoid textile confusion
• Common pitfall: misclassification as textile if any fabric lining is present—ensure 100% plastic composition