Men's Leather-Look PVC Chelsea Boots
Ankle-high Chelsea boots made with uppers of PVC plastic mimicking leather texture and rubber outer soles, valued over $12/pair. The PVC forms the greatest external surface area of the upper per Chapter Note 4(a), classifying it under 6402.91 as footwear with rubber/plastics uppers covering the ankle. Not sports footwear per subheading note.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If uppers predominantly leather (headings 4107/4112-4114)
Leather uppers shift to Chapter 64 heading 6403 per Chapter Note 4(a), as leather defined excludes plastics/rubber.
If not covering the ankle
Excludes ankle-covering footwear, moving to 'other' subheading in same heading for low-cut rubber/plastics shoes.
If sold as a set with separate outer soles or incomplete
Parts of footwear (excluding trimmings per heading 6406 note) classify under 6405 if not fully assembled.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Verify outer sole material covers greatest ground contact area (Chapter Note 4(b)); document with photos if mixed materials
• Provide value invoices proving over $12/pair to avoid downshift to lower subheadings; common pitfall is undervaluation claims
• Label fiber content accurately if any textile visible, even if plastics dominant; ensure ankle coverage measurement for hierarchy
Related Products under HTS 6402.91.90.95
Fashion Clear Heel Ankle Boots
Women's see-through PVC ankle boots with chunky clear plastic heels and rubber soles, valued over $12/pair. Upper fully plastics-dominant, non-sports fashion item in 6402.91.90.95.
Men's Matte Finish Rubber Galoshes
Pull-on matte rubber ankle galoshes over shoes, rubber soles, over $12/pair. Full rubber/plastics construction for 'other' non-sports ankle footwear under 6402.91.90.95.
Platform PVC Ankle Chunky Boots
Trendy platform ankle boots with thick PVC uppers and rubber platforms soles, valued >$12/pair. Plastics upper by surface area, other fashion footwear in 6402.91.90.95.
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.
Urban Camo Rubber Ankle Sneakers
Street-style camo-printed rubber ankle sneakers with rubber soles, valued over $12/pair. Not sporting activity per note, fits 6402.91.90.95 other.
Glossy Patent PVC Men's Dress Boots
Formal ankle dress boots in shiny patent PVC with rubber soles, over $12/pair. Plastics upper for formal wear, non-sports, 6402.91.90.95.