3926.20.60

Analysis

HTS 3926.20.60 covers plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached… under heading 3926 (other articles of plastics and articles of other materials of headings 3901 to 3914).

Within this group the rate runs from duty-free to 6.5%. Compared with 3926.20.40 (other: other), which pays 6.5%, a misclassification either way moves the duty by 6.5 percentage points.

The normal trade relations rate here is zero, shared by about 13% of the 236 tariff lines in chapter 39, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.

Census statistics map these goods to NAICS 3152 (Cut and Sew Apparel Manufacturing), an industry of 3,430 US establishments employing 47,582 people. That concordance is how imports of this line are compared with US output.