Budget PVC Work Overshoes from China
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.
Duty Rate — China → United States
65.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• 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