HS code for raincoat
The U.S. HS code for a raincoat is usually 3926.20.60.00 (pvc plastic), with no general duty and an estimated total of 12.5% from China and 12.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 37.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| PVC plastic | 3926.20.60.00 | Free | 12.5% |
- 3926.20.60.00: 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
What decides the code
A PVC plastic raincoat with an outer shell of polyvinyl chloride is classified as plastic rainwear under 3926.20.60.00 in heading 3926.
- The outer shell material decides the heading. A polyvinyl chloride plastic shell puts the raincoat in 3926.20.60.00 rather than a textile apparel heading.
- The garment type matters. Jackets, coats, ponchos, parkas and slickers with a PVC shell fall in this line, with or without attached hoods.
- Unit value decides the subheading. Plastic rainwear valued not over $10 per unit takes 3926.20.60.00.
Common mistakes
- Classifying a PVC raincoat under heading 6202 or 6210 treats it as a textile garment, but the plastic shell controls and heading 3926 applies.
- Using 3926.20.40 or another plastic apparel line ignores the specific rainwear subheading for PVC shells valued not over $10 per unit.
- Putting the raincoat in 3923 or 3924 as a plastic good for packing or household use is wrong because it is worn apparel.
Estimated U.S. duty by origin
- China
- 12.5% = Free general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 37.5%.
- Vietnam
- 12.5% = Free general + 12.5% Section 301: Forced labor action
For HTS 3926.20.60.00, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- PVC plastic
- CN 3926 20 00, 6.5%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for a raincoat?
The U.S. HTS code for a raincoat is usually 3926.20.60.00 (pvc plastic). The first six digits, 3926.20, are the international HS code.
What is the U.S. import duty on a raincoat from China?
The U.S. general duty on HTS 3926.20.60.00 is Free. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 12.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 12.5%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.