Vulcanized Rubber Swim Cap from Canada
A form-fitting swim cap made of stretchy vulcanized rubber to reduce water drag and protect hair. Though Chapter 65 excludes bathing caps generally, pure vulcanized rubber versions classify under HTS 4015.90.00 as apparel accessories. It is treated as rubber apparel due to material primacy.
Duty Rate — Canada → United States
14%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Confirm no textile lining; pure rubber keeps it in Chapter 40
• Market as 'apparel accessory' not headgear to align with notes