PVC Shower Cap from China
A flexible polyvinyl chloride (PVC) shower cap used to protect hair from water during bathing, featuring an elastic band for fit. Classified under HTS 3926.20.90 as a plastic article of apparel accessory from heading 3904 polymers, in the 'other' subheading since it's not gloves or mittens. It qualifies due to its primary function as a protective head covering made solely of plastic.
Duty Rate — China → United States
40%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Provide polymer composition certificates confirming PVC from heading 3904; ensure no metal or textile components to stay in plastics chapter
• Watch for reclassification if elastic is rubber-dominant, requiring separate entry