PVC Shower Cap from Germany
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 — 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
• 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