Disposable Plastic Rain Boots
Lightweight, single-use rain boots made entirely of PVC plastic with outer soles and uppers of rubber or plastics, covering the ankle for basic protection. Classified under HTS 6402.91.60 due to low value under $3/pair, non-sports design, and predominant plastic materials per Chapter Note 4. Primarily used in construction or festivals.
Import Duty Rates by Country of Origin
| Origin Country | MFN Rate | Ch.99 Surcharges | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 48% | +20.0% | 68% |
| 🇲🇽Mexico | 48% | +10.0% | 58% |
| 🇨🇦Canada | 48% | +10.0% | 58% |
| 🇩🇪Germany | 48% | — | 48% |
| 🇯🇵Japan | 48% | +40.0% | 88% |
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.
If not covering the ankle
Ankle-less plastic booties or galoshes fall under other footwear with uppers of textile/rubber/plastics.
If lacking proper outer sole for walking
Flexible plastic slip-ons without durable ground-contact sole are classified as plastic articles, not footwear.
If upper primarily textile with plastic coating
Textile uppers with visible plastic layer but dominant surface area shift to 6402.99 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
• Verify outer sole material has greatest ground contact area (rubber/plastics) per Chapter Note 4(b); ignore minor reinforcements
• Provide value documentation like invoices to confirm under $3/pair threshold; undervaluation risks penalties
• Label as footwear, not 'protective gear' to avoid misclassification into safety equipment codes
Related Products under HTS 6402.91.60
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.
Promotional Plastic Ankle Boots
Inexpensive molded plastic ankle boots used for giveaways or events, with rubber-like soles. HTS 6402.91.60 applies to these low-value items with rubber/plastic uppers/outer soles covering the ankle.
Slip-On Plastic Shower Boots
Water-resistant plastic ankle boots for shower/beach use, with rubber soles valued low. Under 6402.91.60 as basic rubber/plastic footwear, ankle-covering, excluding waterproof protective types.
Temporary Construction Plastic Boots
Disposable plastic ankle boots for short-term site use over work shoes, rubber soles. HTS 6402.91.60 for value <$3/pair, non-protective rubber/plastic footwear.
Beach Plastic Ankle Sandals
Simple plastic ankle sandals with rubber soles for beach outings, low retail value. Fits 6402.91.60: other footwear, rubber/plastics, ankle coverage, not sports.
Kids' Plastic Garden Clogs
Affordable ankle-high clogs for children made of molded rubber or plastic uppers and soles, ideal for muddy play. Fits HTS 6402.91.60 as low-cost non-sports footwear covering the ankle with rubber/plastic materials dominating external surface.