Girls' Rubberized Play Smock from Canada
A protective smock for girls' art or messy play, made from rubberized man-made fiber fabric of heading 5906. Falls under HTS 6210.50.55 as other girls' garment, woven and not excluded by pocket/waistband rules in chapter notes for 6205/6206.
Duty Rate — Canada → United States
67.1%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Test for rubber content to validate 5906; declare as coated textile, not plastic article
• Use girls' sizing labels; ambiguous cut defaults to women's per chapter note