Men's Waterproof Hiking-Style PVC Boots from China
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.
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
• 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