Budget PVC Work Overshoes from Germany
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 — Germany → United States
48%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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