Women's PVC Chelsea Ankle Boots from China
Pull-on Chelsea-style ankle boots for women crafted from PVC plastic uppers and rubber soles, urban fashion item. Greatest external upper surface is plastics, sole rubber-dominant, valued $8.75/pair under 6402.91.80.51 for other women's footwear.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Test PVC/rubber visibility to naked eye (Chapter Note 3(a)); coated textiles count as plastics if layer visible
• Confirm ankle coverage by design height; partial coverage risks 6402.99 reclassification
• Prepare lab tests for material composition if customs queries sole durability (US Note on textiles)