Men's PVC Work Boots from China
Durable men's ankle-high work boots made entirely from PVC plastic uppers and rubber outsoles, suitable for light industrial tasks, valued at $4.50/pair. Classified in HTS 6402.91.70.30 as other footwear with rubber/plastics materials covering the ankle, excluding sports types. Plastics form the greatest external upper surface per notes.
Duty Rate — China → United States
50%
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
Import Tips
• Conduct material composition tests; woven textiles with plastic layer count as plastics if visible (Chapter Note 3(a))
• Avoid common pitfall of undervaluing; provide audited invoices to stay within $3-$6.50 bracket
• Declare if any metal reinforcements, but they don't affect upper material determination