Sorel Buena Vista II Rain Boots from China
Mid-calf rain boots with injection-molded PVC uppers where plastics cover >90% external surface (excluding minor buckle tabs), no foxing band from sole. Primary waterproof footwear without overshoe protection design for HTS 6402.91.40.
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
• PVC qualifies as plastics; provide polymerization specs if challenged
• Exclude 'accessories' like pull tabs from 90% calculation per Note 4(a)
• Avoid weather protection exception by proving sewn/molded construction