Children's Rubber-Coated Outdoor Smock from China
A pullover smock for children with rubber coating fully covering and obscuring the underlying fabric from 5907, ideal for messy outdoor play. HTS 6210.30.70.00 applies as other made-up garment like 6202 types, excluding babies' garments over 86cm. Splash-resistant with raglan sleeves.
Duty Rate — China → United States
20.8%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Measure child height; under 86cm may shift to 6209 per prima facie rule
• Test coating durability to ensure it meets 'completely obscures' criterion during import inspection
• Declare exact coating type (rubber vs plastics) as it affects duty but not this subheading