HS Code for Plastic raincoats

Plastic raincoats are classified under HS code 3926.20. This heading covers articles of apparel and clothing accessories made of plastics. The classification is determined by the fact that the garment is constructed from plastic sheeting (such as PVC, polyethylene, or polyurethane) rather than textile fabric. According to the Chapter 39 notes, this code includes garments that are assembled by sewing or sealing plastic sheets. It is essential that the plastic provides the main constituent of the garment. If the raincoat were made of a textile fabric coated with plastic, it would likely fall under Chapter 62. However, for pure plastic ponchos and raincoats where the plastic is not a mere coating but the structural material itself, 3926.20 is the correct designation.

Products Included

• PVC raincoats and rain suits
• Disposable polyethylene (PE) ponchos
• Plastic aprons used for waterproof protection
• Plastic gloves and mittens (non-surgical)
• Plastic bibs for infants
• Waterproof plastic capes

Common Misclassification

The most common misclassification occurs with HS code 6210.20 or 6210.30, which covers garments made of textile fabrics laminated or coated with plastics. To distinguish between them, one must determine if the base material is a woven or knitted textile. If the plastic can be stripped away leaving a functional fabric, it belongs in Chapter 62. If the item is made of rubber, it must be classified in Chapter 40 (specifically 4015). General plastic items that are not apparel are classified under 3926.90.

FAQ

What is the HS code for plastic raincoats?

The HS code for raincoats made of plastic sheeting is 3926.20.

Are rubber raincoats included in this code?

No, raincoats made of vulcanized rubber are classified under HS code 4015.90, as Chapter 39 excludes products made of rubber.