PVC Welding Spats from Japan
Heavy-duty PVC spats worn over boots for welding protection against sparks and slag, secured with straps. Classified under HTS 3926.20.90 as 'other' plastic apparel accessories from heading 3904, designed for industrial protective use. They fit as clothing foot coverings made 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
• Certify flame-retardant properties if claimed; ensure no leather/steel toe to remain plastics
• Pitfall: industrial sets with gloves may classify as 3926.20.30 ensembles