Men's Waterproof Hiking-Style PVC Boots

Men's mid-calf PVC boots with rubber soles, designed for casual outdoor use but lacking sports features like spikes (per subheading note). Valued over $12/pair, they classify in 6402.91.90.35 as other men's ankle-covering footwear with rubber/plastics materials. Protective coating is plastic, not qualifying as 'protective active footwear' over $24/pair.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China20%+17.5%37.5%
🇲🇽Mexico20%+10.0%30%
🇨🇦Canada20%+10.0%30%
🇩🇪Germany20%+10.0%30%
🇯🇵Japan20%+10.0%30%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.91.42Lower: 30% vs 37.5%

If valued over $24/pair with coated textile for water protection

Qualifies as 'protective active footwear' per US note if designed for hiking/trail with specific water protection.

6402.19Lower: 19% vs 37.5%

If designed for sporting activity with cleat provisions

Sports footwear subheadings apply only with spikes/sprigs per subheading note.

6111.30Lower: 26% vs 37.5%

If upper is textile with minimal rubber/plastics visible

Textile uppers fall to Chapter 61 if rubber/plastics layer not visible to naked eye (Chapter Note 3).

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Import Tips & Compliance

Confirm no spikes/cleats to avoid sports footwear misclassification (subheading note)

Test outer sole ground contact area for rubber dominance (Chapter Note 4(b))

Include lab tests for plastic/rubber composition if challenged on material notes

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