Men's Waterproof Hiking-Style PVC Boots from Mexico
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 — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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