Men's Leather-Look PVC Ankle Boots from Germany
These men's ankle boots feature uppers made primarily of PVC plastic with a rubber outer sole, covering the ankle and valued over $12 per pair. They are casual footwear not designed for sports, fitting 6402.91.90.35 as other non-sports footwear for men with rubber/plastics uppers and soles. The PVC upper dominates the external surface area per Chapter Note 4(a).
Duty Rate — Germany → United States
20%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify upper material surface area exceeds 50% rubber/plastics via naked eye test (Chapter Note 4(a)); document with photos
• Provide value invoices proving over $12/pair to avoid downclassification to lower subheadings
• Label clearly as men's footwear; mislabeling as unisex can trigger audits