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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%+12.5%50%
🇲🇽Mexico37.5%+10.0%47.5%
🇨🇦Canada37.5%+10.0%47.5%
🇩🇪Germany37.5%—37.5%
🇯🇵Japan37.5%+40.0%77.5%

Alternative Classifications

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

6402.99.31Lower: 18.5% vs 50%

If disposable or valueless under $12/pair

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

3926.90.99Lower: 25.3% vs 50%

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: 32.5% vs 50%

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

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

Not sure which classification is right?

The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.

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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