Boys' Padded Cotton Parka from Japan
A boys' hip-length cotton parka with light padding, hood, and snap closures for cold weather. Classifies in HTS 6201.30.20.60 as a boys' cotton anorak-like coat, padded but not sleeveless or ski-specific. Meets made-up textile article criteria.
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
• Declare padding as lightweight insulation, not qualifying as ski-suit per 6211 notes
• Use boys' sizing charts in invoices for 334 statistical reporting