PVC Shower Cap from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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