Boys' Cotton Cape Overcoat from China
Knitted cotton cape-style overcoat for boys with arm slits, toggle closures, and flared hem for dramatic look. Classifies in HTS 6101.20.00.20 for boys' cotton capes as knitted outerwear. Suitable for school uniforms or costumes with waterproof lining option.
Duty Rate — China → United States
35.9%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 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(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Cape must lack full sleeves to qualify; declare as 'cape' not jacket to match hierarchy
• Ensure no orthopedic features per exclusion note (c) for heading 9021