Men's PVC Deck Shoes from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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