Transparent Plastic Cape from Canada
A clear PVC cape for costume parties or photographers, with hood and fasteners for full-body coverage. It is an article of plastic apparel under HTS 3926.20.90, 'other' category from heading 3904 polymers, functioning as a protective or decorative garment. Classification holds for non-traditional plastic outerwear.
Duty Rate — Canada → United States
15%
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
Import Tips
• Label clearly as 'costume accessory' to prevent textile misrouting; provide weight/dimensions for valuation
• Common issue: oversized imports may hit quota if resembling rainwear