Clear PVC Ankle Rain Shoes from Mexico
Transparent PVC rain shoes covering the ankle, with soles and uppers exceeding 90% poly(vinyl chloride) external surface, unassembled by mechanical means. Classified in HTS 6401.92.60.00 for PVC-dominant waterproof footwear.
Duty Rate — Mexico → United States
14.6%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Use naked-eye visible PVC layer test per Chapter Note 3; document color transparency
• Certify no reinforcements altering surface area measurement