Ladies' Quilted Look Plastic Boots

Ankle boots with embossed PVC uppers simulating quilting, rubber soles, over $12/pair. Visible plastics layer dominant per Chapter Note 3(a), non-sports other footwear.

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.

6404.19.90Lower: 26.5% vs 37.5%

If textile uppers quilted pattern

Textile surface area greatest to 6404.

6402.99.90Same rate: 37.5%

If low ankle design

Height under ankle bone excludes.

5906.99Lower: 13.3% vs 37.5%

If imported as coated textile uppers pre-assembly

Rubber/plastics coated textiles in Chapter 59.

Not sure which classification is right?

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Import Tips & Compliance

Embossing doesn't change material determination

Quilted textile backing? Confirm plastics external

Value proof via manufacturer specs