Disposable Plastic Rain Boots from China
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.
Duty Rate — China → United States
68%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• 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