Men's PVC Deck Shoes

Ankle-covering deck shoes for men made with uppers predominantly (over 90%) PVC plastic material, ideal for boating or casual wet environments. No foxing band or sports features apply. Falls under 6402.91.4010 as non-sports, rubber/plastic upper footwear for men covering the ankle.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6%+10.0%16%
🇲🇽Mexico6%+10.0%16%
🇨🇦Canada6%+10.0%16%
🇩🇪Germany6%+10.0%16%
🇯🇵Japan6%+10.0%16%

Alternative Classifications

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

6402.91.42Higher: 30% vs 16%

If protective active footwear for outdoor activities valued over $24/pair with water protection via coated textile

US note defines protective active footwear separately, though primarily for non-ankle covering; material may overlap.

6402.91.90Higher: 37.5% vs 16%

If for women, girls, or infants instead of men

Subheading 6402.91.4010 specifies men's footwear; gender-based sizing determines classification.

6406.10Lower: 14.5% vs 16%

If imported as sole-upper assembly without final assembly (parts)

Heading 6406 covers parts, excluding trimmings, if not complete footwear.

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Import Tips & Compliance

Document PVC as qualifying plastic per chapter note 2(a), including any visible textile backing

Measure external surface precisely; minor textile overlays could drop below 90% threshold

Avoid marketing as 'waterproof overshoes' to prevent scrutiny under protective footwear exclusions