Gumleaf Over-the-Knee PVC Rain Boots

Heavy-duty PVC rain boots designed to be pulled over regular footwear for protection against water, mud, and cold weather, featuring a rugged rubber-like sole. The ankle-covering design and plastic upper provide full leg protection in inclement conditions. Fits 6402.91.50.90 for non-sports protective overshoes with rubber/plastics.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China37.5%+10.0%47.5%
🇲🇽Mexico37.5%+10.0%47.5%
🇨🇦Canada37.5%+10.0%47.5%
🇩🇪Germany37.5%+10.0%47.5%
🇯🇵Japan37.5%+10.0%47.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.31Lower: 16% vs 47.5%

If disposable or valueless under $12/pair

Low-value plastic protective footwear shifts to 'other' subheading with different rates.

3926.90.99Lower: 22.8% vs 47.5%

If imported as unfinished slabs or forms

Unshaped plastic not constituting complete footwear classifies in Chapter 39 as other plastic articles.

6402.91.42.90Lower: 30% vs 47.5%

If made with coated textile uppers valued over $12/pair

US Note defines protective active footwear with laminated textiles, changing subheading.

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Import Tips & Compliance

Document PVC as qualifying plastic per Chapter Note 3(b) with material specs to prevent sole material disputes

Avoid common pitfall of insufficient weatherproofing proof; provide ASTM water resistance certifications

Declare as 'protective overshoes' on entry docs to align with subheading protective function

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