Girls' Rubberized Play Smock from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, 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