PVC Rain Boots for Adults

These waterproof rain boots cover the ankle but not the knee, with both soles and uppers made of poly(vinyl chloride) comprising over 90% of the external surface area. They are not stitched, riveted, or similarly assembled, fitting precisely under HTS 6401.92.60.00 due to their PVC construction and waterproof design.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.6%+10.0%14.6%
🇲🇽Mexico4.6%+10.0%14.6%
🇨🇦Canada4.6%+10.0%14.6%
🇩🇪Germany4.6%+10.0%14.6%
🇯🇵Japan4.6%+10.0%14.6%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6401.92.90.60Higher: 55% vs 14.6%

If external surface area of PVC is 50% or less but over 90% combined rubber/plastics

Lower PVC predominance shifts to other rubber/plastics waterproof footwear not meeting the 90% PVC threshold.

6402.99.31Higher: 16% vs 14.6%

If assembled by stitching, riveting, or similar processes

Assembly method changes classification from unassembled waterproof to other PVC footwear in Chapter 64 heading 6402.

3926.90.99Higher: 22.8% vs 14.6%

If imported as unfinished PVC sheets or molds rather than completed footwear

Unfinished PVC components fall under plastics articles, not completed footwear in Chapter 64.

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Import Tips & Compliance

Verify that over 90% of the external surface area of soles and uppers is PVC via lab testing to confirm classification

Ensure labeling indicates PVC material and waterproof properties; provide assembly process documentation showing no stitching or riveting

Avoid common pitfalls like misclassifying as rubber if PVC layer is not predominant externally