Girls' Polyester Puffer Coat from Canada
A padded, water-resistant coat for girls made primarily from polyester man-made fibers, featuring a full-length zipper and hood. It qualifies as an overcoat under HTS 6202.40.20.30 as it is a girls' garment (size 635 category) designed for cold weather protection, not knitted or crocheted, and distinct from ski jackets in heading 6211. The man-made fiber composition places it in this specific subheading for import duties.
Duty Rate — Canada → United States
Rate breakdown
Import Tips
• Verify fiber content exceeds 70% man-made fibers via lab tests to avoid reclassification to cotton or wool headings
• Include size 635 designation on commercial invoice and ensure girls' sizing (right-over-left closure) for proper statistical reporting
• Obtain country-of-origin certificates; common pitfall is mislabeling as women's sizing, leading to audits