Men's PVC Deck Shoes from China
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.
Duty Rate — China → United States
18.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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