Boys' Columbia Silver Ridge Windbreaker from China
Lightweight windbreaker jacket for boys constructed from 100% polyester, with vented back and roll-up sleeves for active outdoor use. Classified in HTS 6201.40.75.21 as a boys' windbreaker of man-made fibers, other than water resistant types or suits. It provides wind protection without full insulation, fitting the 'similar articles' description.
Duty Rate — China → United States
47.7%
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
• Confirm garment lacks water resistance claims to avoid 6201.40.20 subheading; use commercial invoices specifying 'boys' and fiber breakdown
• Avoid mislabeling as adult sizes, which shift to 6201.40.75.20