Sorel Buena Vista II Rain Boots from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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