Girls' Rubberized Play Smock from China
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 — China → United States
24.6%
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
• 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