Women's PVC Chelsea Ankle Boots from Mexico
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 — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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)