Sorel Buena Vista II Rain Boots from Germany
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 — 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
• 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