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

This HTS category, 3926.20.60.00, specifically classifies plastic rainwear. This includes items designed to protect the wearer from rain, such as jackets, coats, ponchos, parkas, and slickers. A key defining characteristic is that the outer shell of these garments must be made of polyvinyl chloride (PVC) plastic. The presence or absence of an attached hood does not alter classification within this subheading. Crucially, this subheading is restricted to items valued at not over $10 per unit.

This category is distinguished from its sibling, 3926.20.90, which covers "Other" articles of apparel and clothing accessories made from plastics. While 3926.20.60.00 is exclusively for PVC plastic rainwear under a specific value threshold, 3926.20.90 would encompass other plastic rainwear made from different plastic materials, or plastic apparel and clothing accessories not specifically defined elsewhere within heading 3926.20 and not meeting the rainwear definition or value limit of 3926.20.60.00.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification within 3926.20.60.00 is final for qualifying PVC plastic rainwear valued at $10 or less per unit. Importers should carefully verify the material composition of the outer shell and the per-unit value to ensure accurate classification.