Vinyl-Backed Acrylic Cloak from Japan
A dramatic full-length cloak from acrylic fabric with vinyl backing (heading 5906), used for fashion or costume outerwear. Falls under HTS 6210.20.50.10 for cloaks similar to 6201 types, utilizing man-made rubberized fabrics. Made-up article, not worn clothing.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide backing composition proof; declare as men's if left-over-right closure
• Watch for set packaging that could invoke ensemble rules