Women's Clear Vinyl Rain Boots from China
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.
Duty Rate — China → United States
37.5%
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
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)
Import Tips
• 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