PVC Fishing Waders Mid-Calf from Japan
Mid-calf PVC fishing waders with over 90% external surface of poly(vinyl chloride) on soles and uppers, waterproof without stitching or similar assembly processes. Fits HTS 6401.92.60.00 for ankle-covering, knee-not-covering PVC-dominant footwear.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Submit surface area calculations and material specs; exclude accessories per Chapter Note 4(a)
• Ensure no non-PVC lining/support; declare as unlined or PVC-lined only
• Avoid reclassification by confirming height—measure from sole to top edge