Plastic Coated Men's/Boys' Garments
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926206000 | 35.0% | CN | US | Official Doc |
| 6113001005 | 21.3% | CN | US | Official Doc |
| 6210403500 | 13.8% | CN | US | Official Doc |
| 6210407500 | 20.8% | CN | US | Official Doc |
| 6113001005 | 21.3% | CN | US | Official Doc |
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π§₯ Plastic Coated Men's & Boys' Garments: Ultimate HS Code & Customs Guide (2026)
π HS Code Reference & Customs Clearance Strategy | 2026 Tariff Breakdown | Professional Compliance Protocol
π I. Product Definition & Classification: Are You Classifying "Plastic-Coated" Correctly?
Plastic Coated Men's/Boys' Garments refer to outerwear specifically treated or manufactured by impregnating, coating, or laminating fabrics with rubber or plastic materials. These garments are designed for weather protection, industrial work, or specific functional use.
In international trade, classification hinges on: 1. The Substrate: Is it woven, knitted, or non-woven fabric? 2. The Coating Process: Is it "impregnated" (soaked) or "coated" (layered)? 3. The Fabric Composition: Is the underlying material synthetic (Man-made fibers) or other? 4. The Final Structure: Does it meet the specific legal definitions of Chapter 61 (Knitted) or Chapter 62 (Woven)?
β οΈ Critical Distinction: * "Plastic Coated" vs. "Plastic Garments": If the garment is made of plastic film (no fabric base), it falls under Chapter 39. * "Coated Garments": If a fabric (knitted/woven) is treated with plastic, it falls under Chapter 61 or 62. * 122 Clause Tariff: All listed items below are subject to specific "122 Clause" additional tariffs (China-origin specific), increasing the duty burden significantly.
π¦ II. HS Code Classification Breakdown (2026 Official Tariffε―Ήη §)
Based on your product specifics, here are the 5 precise HS Codes applicable to Plastic Coated Men's/Boys' Garments, along with their tax logic:
| HS Code | Product Description & Logic | Total Duty Rate | Applicable Logic |
|---|---|---|---|
3926.20.60.00 |
Plastic Garments (Non-Fabric Base) Plastic coated men's/boys' garments classified strictly as Plastic articles & plastic clothing. |
35.0% | Fits the logic of pure plastic products or garments where the plastic layer dominates the structure, categorized under Chapter 39. |
6113.00.10.05 |
Knitted Coated Outerwear Men's/boys' garments (Knitted/Jackets) that are impregnated/coated with rubber or plastic materials. |
21.3% | Specific for Knitted fabrics (Chapter 61) where the coating is the defining feature. |
6210.40.35.00 |
Woven Synthetic Coated Garments Men's/boys' garments (Woven) made of Man-made fibers impregnated or coated with plastics. |
13.8% | Fits the definition of Woven synthetic fibers treated with plastic. Lowest tariff for this category due to base rate. |
6210.40.75.00 |
Woven Rubber/Plastic Coated Garments Men's/boys' garments with an outer layer of rubber or plastic coating (Woven base). |
20.8% | Specific for Woven fabrics with a distinct rubber/plastic outer layer. |
6113.00.10.05 |
Knitted Coated Workwear Men's/boys' Workwear (Jackets/Coats) impregnated with rubber or plastic. |
21.3% | Same as 6113.00.10.05 but specifically categorized under Workwear logic within the knitted scope. |
π Key Takeaway: * Knitted (Chapter 61):
6113.00.10.05β 21.3% * Woven (Chapter 62):6210.40.35.00β 13.8% (Best Rate) /6210.40.75.00β 20.8% * Pure Plastic/Non-Fabric (Chapter 39):3926.20.60.00β 35.0% (Highest Risk)
π° III. 2026 Tariff Structure Deep Dive (US Market China Origin)
β
Target Market: United States (US)
β
Origin: China (CN)
β
Effective Period: 2025β2026 (Current Enforcement)
π― Scenario A: The High-Cost "Pure Plastic" Route
HS Code: 3926.20.60.00
| Component | Rate | Legal Basis |
| :--- | :--- | :--- |
| Base Tariff | 0.0% | Standard MFN for plastic articles |
| Section 301 (Additional) | +25.0% | USITC Section 301 List 3/4 |
| Clause 122 (Special) | +10.0% | Specific China-origin surcharge (122 Clause) |
| TOTAL DUTY | 35.0% | π₯ Extremely High |
π Explanation: This code treats the garment almost as a "Plastic Object" rather than "Textile." The 10% Clause 122 is an additional punitive tariff on top of the standard 301 tariffs.
π― Scenario B: The "Woven Synthetic" Sweet Spot
HS Code: 6210.40.35.00
| Component | Rate | Legal Basis |
| :--- | :--- | :--- |
| Base Tariff | 3.8% | Standard Woven Synthetic Rate |
| Section 301 (Additional) | 0.0% | Exempt from 301 Additional Tariff (Specific Sub-category) |
| Clause 122 (Special) | +10.0% | Clause 122 applies |
| TOTAL DUTY | 13.8% | β
Lowest Cost Option |
π Explanation: While
6210.40.35.00avoids the heavy 25% 301 tariff, the 10% Clause 122 still applies. This makes it the most cost-effective classification for woven plastic-coated garments.
π― Scenario C: The "Knitted" & "Woven Outer" Route
HS Codes: 6113.00.10.05 & 6210.40.75.00
| Component | Rate | Legal Basis |
| :--- | :--- | :--- |
| Base Tariff | 3.8% / 3.3% | Standard Textile Rate |
| Section 301 (Additional) | +7.5% | Standard 301 Additional Tariff (Lower than 25%) |
| Clause 122 (Special) | +10.0% | Clause 122 applies |
| TOTAL DUTY | 21.3% (Knit) / 20.8% (Woven) | β οΈ Moderate-High |
π Explanation: Knitted garments (
6113) and certain coated woven outerwear (6210.40.75) incur the 7.5% 301 tariff (not 0% or 25%). Combined with the 10% Clause 122, the total sits between 20.8% β 21.3%.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfalls)
β 1. Preparation Checklist (Mandatory)
To avoid delays and re-classification by CBP (Customs and Border Protection):
| Document | Requirement | Why? |
|---|---|---|
| Technical Spec Sheet | Must indicate % of Plastic/Rubber vs. Fabric weight. | Determines if it's Chapter 39 (35%) or 61/62 (13-21%). |
| Photos of Coating | Must show texture, thickness, and bonding method. | Proves "Impregnation" vs. "Lamination" (critical for 6210). |
| Fabric Composition Label | Must specify "Man-made fibers" (for 13.8% rate). | 6210.40.35.00 requires synthetic base. |
| Usage Statement | Must clarify: Workwear, Fashion, or Rain Gear. | Distinguishes between general outerwear and specific work codes. |
| Bill of Materials (BOM) | Must list all layers (Fabric + Coating + Lining). | Verifies no "hidden" components that change classification. |
β 2. Declaration Strategy (The "122 Clause" Warning)
π₯ Golden Rule: "Don't hide the Plastic! Don't fake the Fiber!"
| Scenario | Correct Declaration | Risk of Error |
|---|---|---|
| Product is Woven Synthetic | Declare as 6210.40.35.00. State: "Woven synthetic fiber, plastic impregnated." |
β Low Risk (13.8% Duty) |
| Product is Knitted | Declare as 6113.00.10.05. State: "Knitted outerwear, plastic coated." |
β οΈ Medium Risk (21.3% Duty) |
| Product is Pure Plastic Film | Declare as 3926.20.60.00. Do NOT call it "Fabric". |
β High Penalty (35% Duty + Fraud Risk) |
| Mixing Woven & Knitted | Split Shipment. Do not combine in one BL. | β Seizure Risk if misclassified as mixed. |
β 3. Special Handling for Clause 122
- What is Clause 122? It is a specific 10% surcharge applied to certain Chinese-origin goods, often overlapping with 301 tariffs.
- Action: Ensure your Country of Origin is explicitly declared as China (CN) on the commercial invoice. If you claim "Vietnam" or "Thailand" but the plastic coating was done in China, you risk customs seizure.
- Strategy: If possible, source the coating process from a non-China country (e.g., Vietnam coating factory) to potentially avoid Clause 122, provided the substantial transformation rule is met.
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Duty (China Origin) | Key Note |
|---|---|---|---|
| πΊπΈ USA | 6210.40.35.00 |
13.8% | Best rate. Avoid 3926 (35%) at all costs. |
| πͺπΊ EU | 6210.40 |
Varies | EU often applies "Environmental Taxes" on coated plastics. |
| π¨π¦ Canada | 6210.40 |
Varies | Check CUSMA (USMCA) eligibility if assembled in Mexico. |
| π¦πΊ Australia | 6210.40 |
Varies | High scrutiny on "Plastic Content" for labeling. |
π Conclusion: For US Imports,
6210.40.35.00is the financial winner at 13.8%.3926.20.60.00is a financial trap at 35%.
π VI. Common Mistakes & "Bloodline" Lessons
β Mistake 1: Calling a "Plastic Raincoat" a "Textile Garment" without proving the fabric base. π Result: Customs reclassifies to 3926.20.60.00 β Duty jumps to 35%.
β Mistake 2: Claiming "No 301 Tariff" for a Knitted garment (6113).
π Result: The 7.5% 301 tariff IS applicable to 6113.00.10.05. Ignoring it leads to back-taxes + fines.
β Mistake 3: Ignoring the 10% Clause 122 in the quote. π Result: Profit margin evaporates. The 10% is mandatory for all listed codes.
β Correct Approach:
"Woven Synthetic Garment, Plastic Impregnated, Model XYZ, Origin: China, HS: 6210.40.35.00, Duty: 13.8% (incl. Clause 122)."
π― VII. Final Strategy: Save Money, Pass Customs
π― The Winning Formula:
1. Verify Fabric: Is it Woven Synthetic? β Use 6210.40.35.00 (13.8%).
2. Verify Knitted: Is it Knitted? β Use 6113.00.10.05 (21.3%).
3. Avoid Pure Plastic: Never force a fabric garment into 3926 unless it has no fabric.
4. Budget for Clause 122: Always add 10% on top of base/301 rates.π Action Item: 1. Review your BOM immediately. 2. Request a Pre-Ruling from US CBP if the "Plastic vs. Textile" boundary is blurry. 3. Update your Incoterms to reflect the 13.8% vs 35% cost difference.
β¨ Professional Customs Clearance Starts with Precision!
πΌ Don't let a misclassified HS Code cost you 10% to 20% of your profit.
π£ Call to Action:
Contact your customs broker NOW with the fabric composition and coating type to lock in the 13.8% rate for6210.40.35.00!
Disclaimer: Tariff rates and HS Codes are subject to change based on US CBP announcements and Section 301/122 policy updates. Always verify with the latest HTSUS database before shipment.
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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.