Patent Leather Rain Anorak from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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