Children's Rubber-Coated Outdoor Smock from Japan
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 — 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
• 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