Vulcanized Rubber Rain Poncho from China
A full-body waterproof poncho made entirely from vulcanized rubber, designed for protection against rain and splashes in outdoor conditions. It falls under HTS 4015.90.00 as an article of apparel of vulcanized rubber other than hard rubber, not specified elsewhere in heading 4015. This classification applies because it is a wearable garment primarily for weather protection.
Duty Rate — China → United States
39%
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
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Verify the rubber is vulcanized and not hard rubber (ebonite) via material testing certificates to avoid reclassification
• Include detailed invoices specifying vulcanized rubber composition and end-use as apparel to prevent scrutiny under Chapter 64