</>Build with Tariff Intelligence|Programmatic access to tariff calculations and HS code classification.Explore Developer Resources →

Ladies' Quilted Look Plastic Boots from China

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.

Duty Rate — China → United States

40%

Rate breakdown

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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

Import Tips

Embossing doesn't change material determination

Quilted textile backing? Confirm plastics external

Value proof via manufacturer specs