Men's Leather-Look PVC Chelsea Boots from Japan
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 — Japan → United States
30%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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