Men's PVC Work Boots from Mexico
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 — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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