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
43.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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