Rain Coat
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 |
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π§οΈ Rain Coat: The Ultimate HS Code & Tax Compliance Guide (2026)
π HS Code Classification & Taxation Strategy | 2026 Tariff Breakdown | Professional Customs Clearance
π I. Product Definition & Classification: Are You Wearing the Right Gear?
A Rain Coat is a waterproof or water-resistant garment designed for outdoor use during rainfall. In international trade, its classification depends heavily on the material composition and treatment method (coated vs. laminated).
According to the latest customs data, Rain Coats fall into three primary categories based on their construction: 1. Textile Coated Rain Coats: Made of fabric (often man-made fibers) impregnated or coated to become water-resistant. 2. Plastic/Rubber Laminated Rain Coats: Garments where the outer surface is covered with rubber or plastic layers. 3. Pure Plastic Rain Coats: Items classified strictly as plastic articles rather than textiles due to material dominance.
β οΈ Key Differentiator:
- If the base is textile + coating β Often6210.40or6210.50.
- If the base is plastic sheet β3926.20.
- Critical Note: Misclassification here can lead to a tax jump from 13.8% to 35.0%!
π¦ II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Material & Structure | Tax Rate (Total) |
|---|---|---|---|
6210.40.15.00 |
Raincoat, Fabric Coated | Man-made fiber fabric impregnated/coated (e.g., PVC/PU coating). | 21.3% |
6210.50.35.00 |
Raincoat, Laminated Plastic | Man-made fiber outer surface covered/laminated with rubber or plastic. | 13.8% |
3926.20.60.00 |
Raincoat, Plastic Article | Pure plastic material, no textile base (e.g., thin plastic ponchos). | 35.0% |
π Classification Logic:
-6210.40.15.00: Matches "Textile Impregnation". Common for high-end waterproof jackets (e.g., Gore-tex style but classified as coated). -6210.50.35.00: Matches "Covering with Plastic/Rubber". Common for disposable rain ponchos made of fabric + plastic film. -3926.20.60.00: Matches "Other articles of plastics". Used when the item is essentially a plastic sheet formed into a coat.
π° III. 2026 Tariff Rate Breakdown (Detailed Tax Analysis)
β Market: USA (US)
β Origin: China (CN)
β Effective Date: Current 2026 Tariff Regime (Section 122 & Section 301)
π― 1. 6210.40.15.00 β Textile Coated Raincoat
| Item | Detail |
|---|---|
| Base Tariff | 3.8% (Standard MFN) |
| Section 301 Add-on | +7.5% (Countervailing/Trade Remedy) |
| Section 122 Add-on | +10.0% (Targeted China Tariff) |
| Total Tax | 21.3% |
| Calculation | CIF Value Γ 21.3% |
| De Minimis | β No Exemption (Deny) |
| Legal Basis | Section 301:7.5% + Section 122:10% + Base:3.8% |
π Explanation:
This classification attracts a "Section 301" surcharge (7.5%) due to specific trade remedy investigations on coated textiles, PLUS a Section 122 tariff (10%) which is a specific punitive tariff on Chinese textiles. Total burden is 21.3%.
π― 2. 6210.50.35.00 β Laminated Raincoat (Plastic/Rubber)
| Item | Detail |
|---|---|
| Base Tariff | 3.8% (Standard MFN) |
| Section 301 Add-on | 0.0% (No Section 301 penalty applied) |
| Section 122 Add-on | +10.0% (Targeted China Tariff) |
| Total Tax | 13.8% |
| Calculation | CIF Value Γ 13.8% |
| De Minimis | β No Exemption |
| Legal Basis | Section 122:10% + Base:3.8% |
π Strategy Insight:
This is the most tax-efficient classification for coated raincoats. While it still carries the Section 122 (10%) penalty, it avoids the extra Section 301 surcharge. If your product can be technically argued as "outer surface covered with rubber/plastic" rather than "impregnated," you save 7.5% immediately!
π― 3. 3926.20.60.00 β Plastic Raincoat
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Plastic articles often have low base) |
| Section 301 Add-on | +25.0% (Heavy Section 301 penalty on plastics) |
| Section 122 Add-on | +10.0% (Targeted China Tariff) |
| Total Tax | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis | β No Exemption |
| Legal Basis | Section 301:25% + Section 122:10% |
π Warning:
This is the highest tax category. Even though the base tariff is 0%, the Section 301 surcharge is 25% (the highest bracket for Chinese plastic goods). Avoid this classification unless the item is 100% plastic (e.g., cheap disposable plastic poncho with no fabric lining).
π οΈ IV. Customs Clearance Practical Tips (Real-World Strategy)
β 1. Preparation Checklist (Must-Haves)
| Document | Requirement | Why It Matters |
|---|---|---|
| Material Composition | βοΈ Critical | Must explicitly state % of fabric vs. plastic coating to distinguish 6210 vs. 3926. |
| Production Process | βοΈ Critical | Describe "Coating" (impregnation) vs. "Lamination" (covering). This decides between 21.3% and 13.8%. |
| Product Photos | βοΈ | Show the texture of the fabric and the coating layer. |
| Technical Spec Sheet | βοΈ | Must mention waterproof rating (e.g., 5000mm) and coating type (PVC, PU, Rubber). |
| Commercial Invoice | βοΈ | HS Code must match exactly; avoid vague terms like "Plastic Clothing". |
β 2. Declaration Strategy (The "Tax Saving" Formula)
π₯ Golden Rule: "Fabric Base + Coating = 13.8% (Win) vs. Plastic Base = 35% (Lose)!"
| Scenario | Correct HS Code | Tax Rate | Mistake to Avoid |
|---|---|---|---|
| Fabric Jacket + Plastic Coating | 6210.50.35.00 |
13.8% | β Do not declare as 3926.20.60.00 β Save 21.2% tax! |
| Textile Impregnated Jacket | 6210.40.15.00 |
21.3% | β
Acceptable, but try to shift to 6210.50 if possible. |
| Pure Plastic Poncho (No Fabric) | 3926.20.60.00 |
35.0% | β οΈ Only use if there is literally zero fabric. |
| Mixed Material (Fabric + Plastic) | 6210.50.35.00 |
13.8% | β Never declare as "Plastic" to avoid 25% surcharge. |
β 3. Special Cases & Handling
| Situation | Advice |
|---|---|
| "Disposable" Rain Coats | If made of fabric + thin plastic film, claim 6210.50.35.00. Do not claim 3926 unless it is 100% plastic film. |
| High-End Waterproof Jackets | If coated with PU/PVC, check if it fits "Covering" (6210.50) or "Impregnation" (6210.40). 6210.50 is cheaper. |
| Customs Audit Risk | Ensure the "Coating" process is documented. If customs suspects the item is mostly plastic, they may re-classify to 3926 and demand 35% + penalties. |
| Section 122 Application | All three codes carry the 10% Section 122 tariff. No exemption is available for Chinese origin. |
π V. Global Market Comparison (2026)
| Country | Recommended HS Code | Base Rate | Add-ons (China) | Total Tax |
|---|---|---|---|---|
| πΊπΈ USA | 6210.50.35.00 |
3.8% | 10% (Sect 122) | 13.8% (Best) |
| πΊπΈ USA | 6210.40.15.00 |
3.8% | 17.5% (Sect 301+122) | 21.3% |
| πΊπΈ USA | 3926.20.60.00 |
0.0% | 35.0% (Sect 301+122) | 35.0% (Worst) |
| πͺπΊ EU | 6210 (Textile) | ~5-8% | None | ~5-8% |
| π―π΅ Japan | 6210 (Textile) | ~8-10% | None | ~8-10% |
π Conclusion:
- USA is the hardest market due to Section 122 and Section 301. - Crucial Strategy: If your raincoat has any fabric base, ALWAYS aim for6210.50.35.00to avoid the 25% plastic surcharge. - Europe/Asia: No Section 301/122 penalties, making the process much smoother.
π VI. Common Pitfalls & How to Avoid Them
β Pitfall 1: Declaring a fabric-based raincoat as "Plastic Article" (3926) to save base tax.
π Result: 35.0% Tax + Customs fine for misclassification.
π Fix: Prove fabric content > 50% and use 6210.50.35.00.
β Pitfall 2: Confusing "Coated" (6210.40) with "Laminated" (6210.50).
π Result: Overpaying 7.5% if you miss the 6210.50 eligibility.
π Fix: Review your manufacturing process. "Covering" usually wins over "Impregnation" for tax purposes.
β Pitfall 3: Ignoring Section 122.
π Result: Underestimating costs. All three codes have a 10% Section 122 surcharge.
π Fix: Factor this 10% into your profit margin calculation immediately.
π― VII. Final Verdict: Action Plan
π― Remember:
πΉ "Fabric Base + Plastic Cover = 13.8% (The Sweet Spot)"
πΉ "Pure Plastic = 35.0% (The Danger Zone)"
πΉ "Impregnated = 21.3% (The Middle Ground)"
π Pro Tip:
If your product is a disposable rain poncho:
- If it has a fabric backing (even thin): Declare as 6210.50.35.00.
- If it is 100% plastic film: You must pay 35.0%.
π Action Item:
π Contact your supplier for a detailed Material Composition Report.
π Update your Invoice to explicitly state: "Raincoat, Fabric Base, Outer Surface Laminated with Plastic" to secure6210.50.35.00.
π Re-calculate margins assuming a 13.8% total tax rate, not 35%!
β¨ Smart Classification, Lower Costs, Faster Clearance!
πΌ Your Margin is Protected by the Right HS Code!
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.