PVC Fisherman Ankle Boots from China
Ankle-height PVC boots with over 90% plastic external upper surface, designed for casual fishing outings rather than heavy protection. Classified in 6402.91.40.67 due to rubber/plastic composition, ankle coverage, absence of foxing, and not qualifying as sports or overshoe footwear per subheading notes.
Duty Rate — China → United States
18.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Conduct surface area calculations per Chapter Note 4(a), excluding reinforcements, to prove 90%+ plastics
• Avoid chemical-resistant claims that trigger protective footwear reclassification
• Include care labels specifying hand-cleaning only to prevent textile misclassification