Girls' Leather-Paneled Rain Anorak from Japan
Knitted man-made fiber anorak for girls with leather panels on elbows and knees exceeding 25% weight, providing abrasion resistance for active use. Features seam-sealed construction and reflective accents. Falls under HTS 6102.30.05.00 for knitted girls' similar articles with high leather content.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify based on body height >86cm to avoid 6111 baby garments
• Prepare for fiber content disputes—man-made must predominate over leather structurally