Men's PVC Fishing Waders Boots from China
Low-cost men's PVC boots portion of waders, with plastic uppers and soles covering the ankle for water resistance. HTS 6402.91.60.30 covers these valued <$3/pair as other rubber/plastic footwear, excluding full wader garments.
Duty Rate — China → United States
68%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Separate boot components from full waders in documentation to avoid apparel classification
• Test PVC for external layer visibility; thin coatings don't qualify per Chapter Note 3(a)