PVC Fisherman Ankle Boots from Japan
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 — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
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