Women's Mid-Calf Rain Boots from Germany
Water-resistant mid-calf boots with rubber soles and PVC uppers for wet weather protection in casual use. Classified in HTS 6402.91.80 as rubber/plastics materials dominate both sole and upper, covering the ankle, valued $6.50-$12/pair. Excludes sports due to no athletic provisions like cleats.
Duty Rate — Germany → United States
20%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Test PVC/rubber visibility to naked eye per Chapter Note 3(a); retain lab reports for customs
• Value excludes shipping but includes importer's markup; audit invoices to stay under $12/pair threshold