The following H.S. tariff headings apply to garments comprising a shell made from plastics i.e. polyvinylchloride (PVC), and/or polyurethane (PU):
PVC (both cellular and non-cellular) garments with no textile component (e.g. 100% pvc/pu)
H.S. heading 39.26 MFN: 6.5% GPT: 3%
PVC (cellular) garments where the plastic predominates by weight (>50%) over the textile, and the fabric is present for reinforcement purposes only:
H.S. heading 39.26 MFN 6.5% GPT: 4%
PVC (non-cellular) garments where the plastic predominates by weight (>50%) over the textile, and the fabric is present for reinforcement purposes only:
Woven textile outer-shell: Heading 62.10 MFN: 18%
Knitted textile outer-shell: Heading 61.13 MFN: 18%
PVC garments (either cellular or non-cellular) where the shell is made from <50% plastic (i.e. textile component >50% by weight)
Woven textile outer-shell: Heading 62.10 MFN: 18%
Knitted textile outer-shell: Heading 61.13 MFN: 18%
Textile garments with a visible PVC or PU coating (either cellular or non-cellular) and the shell made predominately of textile (>50% by weight) :
Woven textile outer-shell: Heading 62.10 MFN: 18%
Knitted textile outer-shell: Heading 61.13 MFN: 18%
Importers of these goods must ensure that information provided on customs invoices discloses the complete specifications in order to achieve accurate tariff classifications. Samples should be submitted to our Technical Department for a ruling whenever there is uncertainty as to where the goods qualify.
Failure to correct the classifications of import transactions within 90 days of having reason to belief an error occurred is subject to AMPS penalties as high as $25,000.
Importers applying preferential tariff classifications should ensure that they keep evidence such as samples and literature on file for 6 years following importation in order to avoid costly re-assessments and penalties from the CBSA.
Additional information and guidance concerning this issue is available from our senior consultants.