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%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
• Provide backing composition proof; declare as men's if left-over-right closure
• Watch for set packaging that could invoke ensemble rules