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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, 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