Budget PVC Work Overshoes

Slip-on PVC overshoes covering the ankle with rubber/plastic sole for temporary protection over regular shoes. Under HTS 6402.91.60 for value not over $3/pair, outer soles/uppers of plastics, excluding sports or protective active types.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China48%+17.5%65.5%
🇲🇽Mexico48%+10.0%58%
🇨🇦Canada48%+10.0%58%
🇩🇪Germany48%+10.0%58%
🇯🇵Japan48%+10.0%58%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

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

6406.90Lower: 10% vs 65.5%

If imported as separate removable soles

If sold solely as oversole attachments without full upper, classifies as footwear parts.

3921.90.19Lower: 40.3% vs 65.5%

If for non-wearable industrial use

Plastic sheets or liners not designed as walkable footwear shift to plastics plates/sheets.

5903.90.30Lower: 37.7% vs 65.5%

If textile base with heavy plastic coating

Textile fabric externally coated/laminated with plastics (visible layer) per Chapter Note 3(a).

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Import Tips & Compliance

Confirm not 'sports footwear' per Subheading Note 1—no spikes or athletic design

Avoid classifying as 'parts' (Heading 6406 excludes trimmings but requires specific sole function)

Require country-of-origin certificates; Chinese bulk PVC often hits this low-value category

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