Men's Leather-Look PVC Chelsea Boots from Germany
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 — Germany → United States
20%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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