Men's PVC Fisherman Ankle Boots from China
PVC fisherman boots reaching the ankle for men have rubber/plastics uppers and soles for casual outdoor use. They match HTS 6402.91.80.21 for other men's rubber/plastics footwear valued $6.50-$12/pair, not sports or skating types. Material notes confirm rubber/plastics classification.
Duty Rate — China → United States
40%
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
• Measure ankle coverage precisely; uppers must extend above malleolus bone
• Value declaration critical—use transaction value with proofs to hit exact bracket
• No leather claims; even thin linings don't change external rubber surface dominance