Men's Waterproof Rain Poncho from China
A lightweight, packable poncho designed for men, made from man-made fiber fabric completely coated with PVC plastic that obscures the underlying fabric, providing full-body protection from rain. It falls under HTS 6210.40.35.00 as an other men's garment with an outer surface laminated with plastics material for waterproofing, not classifiable as specific garments in prior headings. Excludes knitted articles per Chapter 62 notes.
Duty Rate — China → United States
16.3%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the coating completely obscures the fabric to qualify under this subheading; provide lab tests if challenged by CBP
• Ensure fiber content is over 70% man-made for 6210.40
• Label as 'men's' based on left-over-right closure or cut