Boy Raincoat
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6210401500 | 21.3% | CN | US | Official Doc |
| 6210503500 | 13.8% | CN | US | Official Doc |
| 3926206000 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π§οΈ Boy Raincoat (Raincoats for Boys)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Strategicιε
³ Tactics
π I. Product Definition & Classification: What Exactly is a "Boy Raincoat"?
A Boy Raincoat is a protective outer garment designed for children and young boys to shield against rain. It falls under the category of "Clothing made of textile materials, impregnated, coated, covered or laminated with substances of heading 39 or 40" or "Plastic articles."
International trade classifies raincoats based on material composition, manufacturing method, and finish:
- Textile Raincoats: Fabric (often synthetic like polyester or nylon) that has been impregnated, coated, covered, or laminated with rubber, plastics, or other waterproofing agents.
- Plastic Raincoats: Articles made entirely of plastic (e.g., PVC, polyethylene sheets) shaped into a garment.
β οΈ Critical Differentiation Point:
- Textile-based: Fabric is the primary structure, but it is coated (e.g., PU-coated polyester). β HS 6210
- Plastic-based: The entire garment is formed from plastic sheets/laminates without a textile base. β HS 3926
π¦ II. HS Code Classification Breakdown (2026 Tariff Authority)
Based on the provided data, here are the three possible HS Codes for Boy Raincoats, along with their specific tax implications:
| HS Code | Product Description | Material & Finish | Tax Detail Breakdown | Total Tax Rate |
| :--- | :--- | :--- | :--- :--- |
| 6210.40.15.00 | Textile Raincoat (Coated/Covered) | Textile fabric (often man-made fibers) impregnated, coated, covered, or laminated with substances (rubber/plastic). Matches the "coated fabric" morphology. | Base Tariff: 3.8%
Add-on Tariff: 7.5%
Section 122 Tariff: 10% | 21.3% |
| 6210.50.35.00 | Textile Raincoat (Coated/Laminated) | Textile fabric (man-made fibers) coated or laminated with rubber/plastic on the outer surface. Fits the "covering garment" morphology. | Base Tariff: 3.8%
Add-on Tariff: 0.0%
Section 122 Tariff: 10% | 13.8% |
| 3926.20.60.00 | Plastic Raincoat | Plastic material entirely. Based on common inference for non-textile raincoats (e.g., PVC ponchos or plastic sheet garments). No material conflict. | Base Tariff: 0.0%
Add-on Tariff: 25.0%
Section 122 Tariff: 10% | 35.0% |
π Key Insight:
- Code6210.50.35.00offers the lowest tax burden (13.8%) if the garment is a textile raincoat with no additional "Add-on Tariff" applied.
- Code6210.40.15.00is for textile raincoats with a specific coating profile, attracting a 7.5% Add-on Tariff.
- Code3926.20.60.00is the most expensive option (35.0%) due to a high 25% Add-on Tariff, typical for pure plastic articles from China.
π° III. 2026 Latest Tariff Rate Breakdown (Detailed Policy Analysis)
β Applicable Market: United States (US)
β Origin: China (CN)
β Effective Date: Includes tariffs from 2025 onwards (Section 122 and 301 terms)
π― 1. 6210.40.15.00 β Textile Raincoat (Coated/Impregnated)
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Add-on | +7.5% (Specific to certain coated textile garments) |
| Section 122 Tariff | +10% (Targeted trade measure) |
| Total Tax Rate | 21.3% |
| Calculation | CIF Value Γ 21.3% |
| De Minimis Exemption | β No (High-value textile goods usually ineligible) |
π Explanation:
- This code applies to raincoats made of textile fabric (e.g., nylon/polyester) that has been treated to be waterproof.
- The 7.5% add-on is specific to the "Section 301" list for certain textile articles.
- Combined with the 10% Section 122 tariff, the total burden is 21.3%.
π― 2. 6210.50.35.00 β Textile Raincoat (Covered/Laminated)
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Add-on | 0.0% (Exempt from the specific add-on tariff) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.8% |
| Calculation | CIF Value Γ 13.8% |
| De Minimis Exemption | β No |
π Explanation:
- This is the most cost-effective classification for textile raincoats.
- It applies when the raincoat fits the "covering garment" morphology with a rubber/plastic coating but does not trigger the specific 7.5% add-on.
- Strategy: Ensure your product specifications (material, coating method) align strictly with this subheading to save 7.5% in taxes.
π― 3. 3926.20.60.00 β Plastic Raincoat
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Add-on | +25.0% (High penalty for plastic goods) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β No |
π Explanation:
- This code is for raincoats made entirely of plastic (e.g., clear PVC ponchos).
- The 25% add-on is a heavy penalty, making this the most expensive option.
- Risk: If a "textile" raincoat is misclassified as "plastic" due to heavy coating, it could trigger an audit or penalty, but even correctly classified, it is costly.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Preparation Checklist (Must-Haves)
| Document | Required? | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must detail: Base fabric (e.g., 100% Polyester), Coating type (e.g., PU, PVC), Thickness, Waterproof rating (e.g., 5000mm). |
| β Material Safety Data Sheet | βοΈ | To prove coating composition (Crucial for distinguishing between Textile 6210 vs. Plastic 3926). |
| β Product Photos | βοΈ | Clear shots of the texture, seams, and coating finish. |
| β Commercial Invoice | βοΈ | Must state "Boy's Raincoat" with precise material composition (e.g., "100% Nylon, PU Coated"). |
| β Origin Certificate | βοΈ | Required to verify origin (China) and calculate Section 122/301 taxes accurately. |
| β Packing List | βοΈ | Must show unit count, gross weight, and volume. |
β 2. Declaration Strategy (Golden Rules)
π₯ "Know Your Coating: Textile vs. Plastic, Tax Savings is Key!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Textile Raincoat (PU Coated) | 6210.50.35.00 (13.8%) |
Declared as 6210.40.15.00 |
Pay extra 7.5% unnecessarily |
| Textile Raincoat (Heavy Plastic) | 6210.40.15.00 (21.3%) |
Declared as 3926.20.60.00 |
High risk of audit, potential penalty |
| Pure Plastic Poncho | 3926.20.60.00 (35.0%) |
Declared as 6210 |
Severe Penalty (False classification) |
| Mixed Material (Textile + Plastic) | 6210 (Textile rules apply) |
Declared as 3926 |
Overpayment of tax (25% add-on) |
β 3. Special Scenarios & Handling
| Situation | Recommendation |
|---|---|
| OEM/Custom Raincoats | Provide design drawings and coating process details to prove the base is textile, not plastic. |
| Raincoats with Reflective Tape | Ensure the tape doesn't change the primary material classification. Still likely 6210. |
| Children's Size Specifics | "Boy's" or "Children's" size does not change the HS Code, but must be clearly stated in the invoice to avoid confusion with adult sizes. |
| Section 122 Eligibility | All these codes attract the 10% Section 122 tariff. There is no exemption for "boys" raincoats under this specific clause. |
π V. Global Market Comparison (2026 Overview)
| Market | Recommended HS Code | Est. Tariff (China Origin) | Key Requirements |
|---|---|---|---|
| πΊπΈ USA | 6210.50.35.00 |
13.8% (Best Case) | Section 301 + Section 122 apply strictly |
| πͺπΊ EU | 6210.50.35.00 |
~0% - 5% | No Section 122/301, but CE/REACH needed |
| π―π΅ Japan | 6210.50.35.00 |
~5% | No Section 122/301 |
| π¨π¦ Canada | 6210.50.35.00 |
~5% | No Section 122/301 |
π Conclusion:
- The USA is the only market with significant Section 301 (Add-on) and Section 122 tariffs.
-6210.50.35.00is the sweet spot for textile raincoats to the US.
-3926.20.60.00(Plastic) should be avoided unless the product is 100% plastic, as the tax burden is too high (35%).
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Textile raincoat as Plastic (3926)
π Result: Paying 35.0% instead of 13.8%. Overpayment of 21.2%!
β Error 2: Declaring a Coated Textile raincoat as 6210.40.15.00 when it qualifies for 6210.50.35.00
π Result: Paying 21.3% instead of 13.8%. Overpayment of 7.5%!
β Error 3: Vague description in Invoice ("Raincoat" only)
π Result: Customs cannot determine material β Held for inspection, delayed shipment.
β Best Practice:
"Boy's Raincoat, 100% Polyester, Polyurethane (PU) Coated, Waterproof, Size 10-12 Years, Model XYZ."
π― VII. Conclusion: Smart Classification = Big Savings!
π― Remember the Golden Rule:
πΉ "Textile Coated is Key: Aim for 6210.50.35.00 (13.8%)!"
πΉ "Plastic is Heavy: 35.0% Tax is a Trap!"
πΉ "Section 122 is Mandatory: 10% is Always There!"
π Pro Tip:
If your product is textile-based, ensure your coating thickness and composition documentation supports the 6210.50.35.00 classification to avoid the 7.5% surcharge.
Consider pre-classification rulings from US Customs (CBP) if you are importing large volumes of children's raincoats.
π£ Immediate Action:
π Consult a Customs Broker + Provide Material Specs + Verify Coating Type
π Secure the 13.8% Rate, Avoid the 35% Trap, and Maximize Your Profit!
β¨ Precision in Classification, Power in Profits!
πΌ Every Percentage Point Counts in International Trade!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.