39262060

HS code 3926.20.60.00 (Chapter 39 "Plastics and articles thereof"; Heading 3926 "Other articles of plastics and articles of other materials of headings 3901 to 3914"; Subheading 392620 "Articles of apparel and clothing accessories (including gloves, mittens and mitts)") under the United States tariff schedule classifies "Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit". United States customs apply MFN rate of Free, Column 2 rate 25%. Statutory unit of measure: doz.. 17 free trade agreement preferential rates are available for this code.