boys rubber/plastic coated ski jacket
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6113001005 | 21.3% | CN | US | 官方文档 |
| 3926206000 | 35.0% | CN | US | 官方文档 |
| 6210401500 | 21.3% | CN | US | 官方文档 |
| 6210205020 | 24.6% | CN | US | 官方文档 |
| 6201202921 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🧥 Boys Rubber/Plastic Coated Ski Jacket
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Is This Garment?
A "Boys Rubber/Plastic Coated Ski Jacket" is a specialized outerwear item designed for children. In international trade, its classification hinges on two critical factors: 1. Material Composition: The outer shell is coated with rubber or plastic (polymer). 2. Purpose/Structure: It is designed for skiing (sports/outdoor use) and intended for boys/children.
The US Harmonized Tariff Schedule (HTSUS) splits this product into two distinct categories based on whether the base fabric is textile (woven/knit) or plastic itself, and whether it is classified under "men's/boys' overcoats" or "rubber/plastic coated textiles."
⚠️ Key Distinction:
- If the base fabric is textile (e.g., nylon, polyester) with a rubber/plastic coating → Look at Chapter 61 or 62.
- If the product is made entirely of plastic material (e.g., PVC sheets formed into a jacket) → Look at Chapter 39.
📦 II. HS Code Classification Details (2026 Latest Tariff Mapping)
Based on the provided data, here are the four potential HS Codes with their specific criteria and tax implications.
| HS Code | Product Description | Key Classification Criteria | Applicable Scenario |
|---|---|---|---|
6113.00.10.05 |
Textile-Based, Rubber/Plastic Coated (Matches "Tongzi-style" [Children's], Rubber/Plastic Coated, Coat/Jacket) |
- Base material: Knitted/Crocheted Textile - Surface: Coated with rubber/plastic - Type: Children’s (Boys’) Coat/Jacket |
✅ Best for: Standard nylon/polyester ski jackets with a waterproof coating (e.g., Gore-Tex style or standard PU coating) intended for boys. |
3926.20.60.00 |
Plastic Material, Trench Coat Style (Matches: Plastic material, Trench coat jacket form, Clothing use) |
- Base material: Plastic (not textile) - Form: Trench coat/Jacket shape - Use: Clothing |
✅ Best for: PVC rain jackets or solid plastic sheeting formed into a jacket shape. Not typical for breathable ski jackets. |
6210.40.15.00 |
Men’s/Boys’ Outdoor Wear, Artificial Fiber Coated (Matches: Men’s/Boys’ outdoor apparel, Artificial fiber coated with rubber/plastic) |
- Base material: Artificial Fiber (Synthetic) - Treatment: Coated with rubber/plastic - Type: Outdoor/Ski wear |
✅ Best for: Woven synthetic (nylon/polyester) ski jackets. Very common for performance ski gear. |
6210.20.50.20 |
Windproof Jacket, Rubber/Plastic Coated (Matches: Windproof jacket form, Rubber/Plastic coated material) |
- Function: Windproof - Material: Rubber/Plastic coated - Type: Jacket |
✅ Best for: Jackets specifically marketed for wind protection with a heavy coating. Often overlaps with 6210.40.15.00 but emphasizes windproofing. |
6201.20.29.21 |
Boys’ Wool/Animal Hair Ski Jacket (Matches: Boys’, Ski Jacket form, Wool/Fine Animal Hair) |
- Base Material: Wool or Fine Animal Hair - Type: Ski Jacket - Gender: Boys |
⚠️ Rare: Only if the jacket is made of wool (not synthetic). Most modern ski jackets are synthetic. Check material tag! |
🔍 Critical Note:
- Most Common: For 90% of modern boys' ski jackets made of nylon or polyester with a waterproof coating,6210.40.15.00or6113.00.10.05are the most likely candidates.
- Wool Check: If the jacket contains >50% wool, use6201.20.29.21.
- Plastic Check: If it’s a cheap PVC raincoat shaped like a jacket, use3926.20.60.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Levies)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Post-2025 Policies)
🎯 1. 6113.00.10.05 — Children’s Rubber/Plastic Coated Coat (Textile Base)
| Item | Content |
|---|---|
| Base Duty | 3.8% (ad valorem) |
| Section 301 Surtax | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Eligibility | ❌ No (High tax rate disqualifies) |
| Legal Basis Path | HTSUS:6113.00.10.05 → Section 301: Footnote 9903.88.01 → 122 Clause |
📌 Explanation:
- This is a textile-based garment.
- Total tax burden is 21.3%.
- Suitable for lightweight or mid-weight synthetic ski jackets for children.
🎯 2. 3926.20.60.00 — Plastic Material Clothing (Non-Textile)
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Section 301 Surtax | +25.0% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3926.20.60.00 → Section 301: Footnote 9903.88.01 → 122 Clause |
📌 Explanation:
- This applies if the jacket is made of pure plastic (e.g., PVC, TPU sheets) without textile backing.
- High Surtax (25%) makes this category very expensive.
- Do NOT use this for standard nylon ski jackets!
🎯 3. 6210.40.15.00 — Men’s/Boys’ Outdoor Wear, Artificial Fiber Coated
| Item | Content |
|---|---|
| Base Duty | 3.8% (ad valorem) |
| Section 301 Surtax | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:6210.40.15.00 → Section 301: Footnote 9903.88.01 → 122 Clause |
📌 Explanation:
- This is the most common classification for boys’ synthetic (nylon/polyester) ski jackets.
- Identical tax rate to6113.00.10.05(21.3%).
- Preferred if the jacket is woven (not knitted) and made of artificial fibers.
🎯 4. 6210.20.50.20 — Windproof Jacket, Rubber/Plastic Coated
| Item | Content |
|---|---|
| Base Duty | 7.1% (ad valorem) |
| Section 301 Surtax | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 24.6% |
| Tax Calculation | CIF Value × 24.6% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:6210.20.50.20 → Section 301: Footnote 9903.88.01 → 122 Clause |
📌 Explanation:
- Slightly higher base duty (7.1%) than other textile coated options.
- Use if the jacket is specifically classified as windproof rather than general outdoor/ski wear.
🎯 5. 6201.20.29.21 — Boys’ Wool/Animal Hair Ski Jacket
| Item | Content |
|---|---|
| Base Duty | 49.7¢/kg + 19.7% |
| Section 301 Surtax | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | Complex: 49.7¢/kg + 37.2% (approx.) |
| Tax Calculation | (Weight × 49.7¢) + (CIF Value × 37.2%) |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:6201.20.29.21 → Section 301 → 122 Clause |
📌 Explanation:
- Only for WOOL jackets.
- If your jacket is synthetic (polyester/nylon), DO NOT USE THIS.
- High complexity due to specific duty (per kg) + ad valorem.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: Outer material (e.g., "100% Nylon"), Coating type (e.g., "PU Coated"), Lining material. |
| ✅ Material Composition Tag | ✔️ | Photo of the care label inside the jacket. Critical for distinguishing Wool vs. Synthetic. |
| ✅ Product Photos | ✔️ | Front, back, close-up of coating texture, logo, and zipper details. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code: e.g., "Boys' Nylon Ski Jacket, Rubber Coated." |
| ✅ Certificate of Origin (CO) | ✔️ | Confirm CN origin for accurate Section 301 & 122 Clause application. |
| ✅ Packing List | ✔️ | Include weight and dimensions for potential specific duty calculations (if wool). |
✅ 2. Classification Strategy (Key Mnemonic)
🔥 “Wool First, Plastic Second, Fabric Third! Don’t Mix Materials!”
| Scenario | Correct HS Code | Risk if Wrong |
|---|---|---|
| Boys’ Nylon/Polyester Ski Jacket (Coated) | 6210.40.15.00 or 6113.00.10.05 |
Misclassifying as Plastic (3926...) → 35% Tax instead of 21.3%. |
| Boys’ PVC Raincoat (Pure Plastic) | 3926.20.60.00 |
Misclassifying as Textile → Customs seizure for false declaration. |
| Boys’ Wool Blend Ski Jacket | 6201.20.29.21 |
Misclassifying as Synthetic → Huge Underpayment → Penalties. |
| Windproof Parka (Coated) | 6210.20.50.20 |
Slightly higher tax (24.6% vs 21.3%) if misclassified as general outdoor. |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Mixed Materials | If the jacket has both textile and plastic parts, the outer shell material determines classification. |
| Knitted vs. Woven | 6113 is for knitted/crocheted; 6210 is for woven. Check fabric construction! |
| Children’s Size | Ensure size tags indicate "Boys" or "Children" to support 6201 (Wool) or 6113 classifications. |
| Origin Labeling | Mark "Made in China" clearly. This triggers Section 301 and 122 Clause tariffs. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6210.40.15.00 / 6113.00.10.05 |
21.3% | Includes 301 + 122 Clause. |
| 🇨🇳 China | 6210.40.15.00 |
5-10% | No surtaxes. Domestic production cost lower. |
| 🇪🇺 EU | 6210.40.15.00 |
12% | No Section 301 equivalent. |
| 🇦🇺 Australia | 6210.40.15.00 |
5% | GSP benefits may apply for some origins. |
| 🇯🇵 Japan | 6210.40.15.00 |
10-15% | CEPA benefits if origin is Japan. |
📌 Conclusion:
- USA has the highest effective duty (21.3%) due to punitive tariffs.
- Wool jackets (6201) are even more complex and potentially more expensive due to specific duties.
- Plastic jackets (3926) are the most expensive (35%) due to high Section 301 surtax.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling a nylon jacket "Plastic Jacket" to simplify description.
👉 Result: Customs may classify under 3926 (35% tax) instead of 6210 (21.3%). Overpay by ~14%.
❌ Mistake 2: Ignoring the knitted vs. woven distinction.
👉 Result: Mixing 6113 (knitted) and 6210 (woven) leads to declaration errors and delays.
❌ Mistake 3: Assuming all ski jackets are the same.
👉 Result: Wool jackets have a specific duty (per kg). Misdeclaring as ad valorem only leads to underpayment and fines.
✅ Correct Declaration Example:
"Boys’ Synthetic Ski Jacket, Woven Nylon with PU Coating, Waterproof, Model XYZ, CN Origin"
→ HS Code:6210.40.15.00
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember Mnemonic:
🔹 "Wool is Specific, Plastic is Expensive, Synthetic is Standard (21.3%)."
🔹 "Check the Fabric: Knit (61) vs. Woven (62)."
🔹 "Don’t call Nylon 'Plastic' – you’ll pay 35%!"
📌 Pro Tip:
If your jacket is 100% Synthetic (Nylon/Polyester), stick to 6210.40.15.00 or 6113.00.10.05 for the lowest possible tax (21.3%).
Apply for an Advance Ruling from US CBP if you are unsure about Knitted vs. Woven.
📣 Immediate Action:
📞 Confirm fabric construction (Knit/Woven) and Material (Wool/Synthetic/Plastic).
📄 Prepare care label photos and spec sheets.
🚀 Clear Customs Smoothly, Avoid 35% Surprises, Maximize Profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point Counts!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。