Plastic 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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AI Analysis
π§₯ Plastic Men's/Boys' Garments: The Ultimate HS Code & Duty Guide (2026 Edition)
π Professional Classification & Customs Clearance Strategy | Full Tax Breakdown | Avoid 25%+ Pitfalls!
π I. Product Definition: What Exactly Are "Plastic Coated Garments"?
Plastic-coated men's/boys' garments are a specialized category of outerwear designed for waterproofing, industrial protection, or high-visibility purposes. They are not "plastic clothing" in the sense of disposable suits, but rather textile fabrics (woven, knitted, or non-woven) that have been impregnated, coated, covered, or laminated with rubber or plastic materials.
β οΈ Critical Classification Logic:
The HS Code depends entirely on MATERIAL COMPOSITION and COATING TYPE:
- Textile-based + Plastic/Rubber Coating β Generally falls under Chapter 61 (Knitted) or Chapter 62 (Woven) (e.g.,6113,6210).
- Entirely Plastic/Non-textile β Falls under Chapter 39 (Plastics) (e.g.,3926).
- Specific Coating Thickness/Type β Determines the specific subheading (e.g.,6210.40.35vs6210.40.75).
π¦ II. HS Code Classification Matrix (2026 Tax Year)
| HS Code | Product Description | Classification Logic |
|---|---|---|
| 3926.20.60.00 | Plastic Coated Men's/Boys' Garments (Plastic-based) | Logic: Classified as "Plastic Articles & Plastic Clothing." Treated as a plastic product rather than a textile garment. |
| 6113.00.10.05 | Plastic/Rubber Coated Men's/Boys' Garments (Knitted) | Logic: Garments made of knitted fabric, impregnated, coated, covered, or laminated with rubber or plastic materials. |
| 6210.40.35.00 | Plastic Coated Men's/Boys' Garments (Woven - Low Tax Tier) | Logic: Men's or boys' garments (woven) impregnated or coated with plastic materials. Zero Additional Duty. |
| 6210.40.75.00 | Rubber/Plastic Coated Men's/Boys' Garments (Woven - High Tax Tier) | Logic: Men's or boys' garments with an outer layer coated with rubber or plastic. High Additional Duty. |
| 6210.10.90.40 | Plastic Coated Men's/Boys' Garments (General/Residual) | Logic: Residual "Other" category. Used when the garment has special material composition or coating not fitting other specific subheadings. |
π Key Distinction:
- Knitted (6113) vs. Woven (6210): The base fabric type is the first filter.
- Coating Specificity:6210.40.35vs.6210.40.75differs based on specific regulatory definitions of "impregnated" vs. "outer coating."
- Plastic vs. Textile: If the garment is predominantly plastic material, it might fall under 3926 (higher tax). If it's textile + coating, it falls under 6210/6113.
π° III. 2026 Tariff Rate Breakdown (USA Imports from China)
β Applicable Region: United States (US)
β Origin: China (CN)
β Status: 2026 Latest Tax Regime (Includes Base + Section 301 + Section 122)
π― 1. HS Code 3926.20.60.00
(Plastic-based Clothing Category)
| Item | Value |
|---|---|
| Base Duty | 0.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| TOTAL DUTY RATE | 35.0% |
| Legal Path | USITC:3926.20.60.00 + 301:25% + 122:10% |
| Impact | EXTREMELY HIGH - Only applicable if the garment is classified as a "Plastic Article" rather than a "Textile Garment." |
π Explanation: This is the highest tax tier. It applies if Customs views the item primarily as a plastic product. Avoid this classification if possible by proving the textile base.
π― 2. HS Code 6113.00.10.05
(Knitted + Plastic/Rubber Coating)
| Item | Value |
|---|---|
| Base Duty | 3.8% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10.0% |
| TOTAL DUTY RATE | 21.3% |
| Legal Path | USITC:6113.00.10.05 + 301:7.5% + 122:10% |
| Impact | Moderate-High. Applicable to knitted raincoats, windbreakers, or protective suits. |
π― 3. HS Code 6210.40.35.00
(Woven + Plastic Coating - BEST RATE)
| Item | Value |
|---|---|
| Base Duty | 3.8% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | +10.0% |
| TOTAL DUTY RATE | 13.8% |
| Legal Path | USITC:6210.40.35.00 + 122:10% |
| Impact | OPTIMAL. This is the most tax-efficient classification for coated woven garments. |
π Strategy: If your garment is woven, aggressively argue for
6210.40.35.00to avoid the 7.5% Section 301 surcharge.
π― 4. HS Code 6210.40.75.00
(Woven + Outer Rubber/Plastic Coating)
| Item | Value |
|---|---|
| Base Duty | 3.3% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10.0% |
| TOTAL DUTY RATE | 20.8% |
| Legal Path | USITC:6210.40.75.00 + 301:7.5% + 122:10% |
| Impact | Moderate-High. Slightly higher base rate than 35 and includes the 301 surcharge. |
π― 5. HS Code 6210.10.90.40
(Residual/Other Special Material)
| Item | Value |
|---|---|
| Base Duty | 16.0% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | +10.0% |
| TOTAL DUTY RATE | 26.0% |
| Legal Path | USITC:6210.10.90.40 + 122:10% |
| Impact | HIGH. High base rate makes this costly, despite no 301 surcharge. |
π οΈ IV. Customs Clearance Strategy & "Avoid Pitfalls" Guide
β 1. Documentation Checklist (Mandatory)
| Document | Requirement | Why It Matters |
|---|---|---|
| Technical Data Sheet | Must specify "Textile Base" + "Plastic/Rubber Coating %". | Proves the item is a garment, not a pure plastic article (3926). |
| Material Composition Label | "100% Polyester Woven, PVC Coated" vs "100% PVC Film". | Crucial: 3926 applies if the plastic layer dominates. |
| Product Photos | Clear images of the inner fabric and coated surface. | Customs officers need to see the textile structure. |
| Coating Thickness Report | Lab report showing coating weight (g/mΒ²). | Determines if it fits 6210.40.35 vs 6210.40.75. |
| Intended Use Statement | "Waterproof Workwear" or "Raincoat". | Helps justify 6210 classification over 3926. |
β 2. Classification Tactics (The "Golden Rules")
π₯ Rule 1: Woven > Knitted for Tax Savings
- Woven (6210.40.35) = 13.8% (No 301 tax).
- Knitted (6113) = 21.3% (Has 301 tax).
π Action: If possible, switch production to woven fabric to save 7.5%.π₯ Rule 2: "Impregnated" vs. "Coated"
-6210.40.35: Often applies to impregnated (through-and-through) or specific thin coatings.
-6210.40.75: Applies to outer layer coating.
π Action: Verify the exact manufacturing process. If it's a "lamination," ensure it fits the35definition to avoid the75surcharge.π₯ Rule 3: AVOID
3926at All Costs
- Tax: 35.0%.
π Action: Do not ship items that look like "plastic suits." If the fabric is visible on the inside, insist on Chapter 62.
β 3. Special Scenario Handling
| Scenario | Risk | Mitigation |
|---|---|---|
| OEM Custom Garments | High risk of misclassification as "plastic articles." | Provide Design Specs showing textile weave + coating layers. |
| Mixed Material (Textile + Plastic) | Ambiguity between 6210 and 3926. |
Emphasize Textile > 50% in composition to force 6210. |
| Section 122 Duty (10%) | Applies to ALL listed codes. | Unavoidable for China origin. Factor into pricing immediately. |
| Section 301 Duty (7.5% or 25%) | Varies by Code. | Target 6210.40.35.00 to eliminate this entirely. |
π V. Global Market Comparison (2026 Context)
| Market | Primary HS Code | Estimated Duty (China Origin) | Key Note |
|---|---|---|---|
| πΊπΈ USA | 6210.40.35.00 |
13.8% (Best) | Section 122 (10%) is mandatory. Section 301 (7.5%) can be avoided if 35 is chosen. |
| πͺπΊ EU | 6210.40.35.00 |
0% - 5% | No Section 122/301. Standard MFN rates apply. |
| π¨π³ China | 6210.40.35.00 |
5% | Domestic export/import duties differ. |
| π―π΅ Japan | 6210.40.35.00 |
0% | Often duty-free for textiles. |
π Conclusion:
The USA market is unique due to the Section 122 (10%) surcharge, which applies to ALL these codes regardless of base rate.
Strategy: Minimize Section 301 (7.5% or 25%) by correctly identifying the Woven/Impregnated category (6210.40.35).
π VI. Common Errors & "Blood & Tears" Lessons
β Error 1: Calling it "Plastic Suit"
π Consequence: Customs reclassifies as 3926.20.60.00 β 35.0% Duty.
β
Fix: Use "Coated Textile Garment" in description.
β Error 2: Knitted vs. Woven Confusion
π Consequence: Declared as Knitted (6113) β 21.3% Duty.
β
Fix: Verify fabric weave. If woven, declare as 6210.40.35.00 β 13.8% Duty (Save 7.5%).
β Error 3: Ignoring Section 122
π Consequence: Surprise 10% surcharge on all codes.
β
Fix: Always calculate Base + 10% + 301 in your margin.
β Error 4: Missing "Impregnation" Proof
π Consequence: Rejected for 6210.40.35 and forced to 6210.40.75.
β
Fix: Provide lab test showing coating penetration.
π― VII. Final Verdict & Action Plan
π― Summary:
- Target HS Code: 6210.40.35.00 (13.8% Total).
- Avoid: 3926 (35.0%) and 6113/6210.75 (21.3%+).
- Mandatory Cost: Section 122 (10%) is unavoidable for China.
π Action Plan:
1. Verify Fabric: Ensure Woven textile base.
2. Check Coating: Confirm it fits 6210.40.35 (impregnated/coated) definition.
3. Documentation: Prepare Material Composition and Coating Thickness reports.
4. Pricing: Factor in 13.8% Total Duty (Base 3.8% + 122 10% + 301 0%).
π‘ Pro Tip: If your garment is Knitted, try to re-engineer to Woven fabric to save 7.5%. If Plastic-dominant, consider sourcing from non-China origins to bypass Section 122 (if applicable).
β¨ Precision Classification = Maximized Profit!
πΌ Don't let the 10% Section 122 and 25% 301 tax eat your margins. Get the Code Right!
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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.