Women's Clear Vinyl Rain Boots from Germany
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 — Germany → United States
20%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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