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%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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