Men's Leather-Look PVC Chelsea Boots from China
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.
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
• 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