Patent Leather Rain Anorak from China
A shiny patent leather anorak designed for rainy conditions, with sealed seams and a storm flap for superior protection. Per chapter notes, patent leather qualifies under this chapter; HTS 4203.10.40.10 covers it as anorak apparel. The glossy finish adds a modern aesthetic to practical rainwear.
Duty Rate — China → United States
41%
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
• Confirm patent leather processing doesn't render it a plastic laminate excluded by notes
• Provide manufacturing details to differentiate from heading 3923 plastic bags
• Watch for accessory buttons that could invoke heading 9606 exclusions