PVC Festival Wellies from China
Fashion PVC wellies covering ankle, over 90% PVC external, waterproof unstitched. HTS 6401.92.60.00 due to construction/materials.
Duty Rate — China → United States
17.1%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Ornamentation excluded from surface calc per Note 4(a)
• Patterned PVC still qualifies if material PVC