Boys' Polyvinyl Chloride Impregnated Work Coverall from China
Coverall from PVC-impregnated knitted fabric (5907) for boys' vocational shop classes, providing waterproof protection. HTS 6113.00.90.65 applies to such boys' knitted coated coveralls.
Duty Rate — China → United States
27.1%
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
• Lab reports must specify impregnation vs coating; terminology affects heading
• Youth sizing prevents adult classification; measure chest/height specs
• Retail packaging as single item avoids parts classification