Transparent Plastic Cape from Mexico
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 — Mexico → United States
15%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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