Girls' Rubberized Play Smock from Mexico
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 — Mexico → United States
17.1%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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