HTS Code for clothing covers

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## Common ground Both options refer to clothing covers—items worn over the body for protection, modesty, or style, regardless of material. ## Options at a glance **4202.92 – Non-textile covers** - **Defining trait:** Made from non-textile materials like leather, plastic sheeting, vulcanized fibre, or paperboard, or fully/primarily covered with such materials. - **Typical examples:** Leather aprons, plastic raincoats, paperboard protective coveralls. - **Best fit when:** The primary material is not fabric (textile), or the item is heavily coated/covered with non-textile layers. **6307.90 – Textile covers** - **Defining trait:** Made primarily from textile materials (fabric). - **Typical examples:** Cotton overalls, polyester coveralls, woven workwear. - **Best fit when:** The main body of the garment is made of fabric, even if it has minor non-textile parts. ## Key differences | Feature | 4202.92 – Non-textile covers | 6307.90 – Textile covers | |----------------------|------------------------------------|-----------------------------------| | Primary material | Leather, plastic, paperboard, etc. | Fabric (textile) | | Surface coverage | Often fully coated or layered | Typically woven/knitted fabric | | Flexibility & breathability | Low (rigid or stiff materials) | High (flexible, breathable) | ## How to choose - Is the main material fabric (e.g., cotton, polyester, wool)? → 6307.90 - Does it use leather, plastic sheeting, paperboard, or vulcanized fibre as the primary layer? → 4202.92 ## Overlaps & pitfalls A garment with a textile base but coated in plastic (e.g., waterproof workwear) may fit both. In such cases, prioritize the **main functional material**—if it’s fabric, use 6307.90; if the coating defines its purpose (e.g., chemical resistance), use 4202.92. The wording “wholly or mainly covered” in 4202.92 means even textile items can fall under it if heavily coated—so assess coverage, not just base material



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