Women's Clear Vinyl Rain Boots
Mid-calf clear PVC rain boots with rubber soles, designed for wet weather and valued over $12/pair. Uppers are entirely transparent vinyl (plastics) with greatest external surface area, fitting 6402.91 for ankle-covering non-sports footwear. Provides water resistance without qualifying as protective active footwear.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If protective active footwear (hiking/trekking) valued over $24/pair with water protection via coated textile
Specific subheading for outdoor protective shoes with laminated fabric uppers, per US Note.
If uppers of leather uppers combined with rubber/plastics
Leather as predominant upper material (greatest surface area) moves to 6403 per Chapter Note 4.
If imported as bulk plastic sheets for footwear, not assembled
Unfinished plastics articles classify in Chapter 39, not as completed footwear.
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
• Test for plastics visibility to naked eye (Chapter Note 3(a)); coated textiles may reclassify if rubber layer dominant
• Include lab tests confirming non-textile outer sole durability per US Note to avoid textile sole disputes
Related Products under HTS 6402.91.90.95
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.
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.