Men's Waterproof Hiking-Style PVC Boots from Germany
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 — 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
• 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