Women's Leather-Look Rain Boots from Germany
Ankle-high rain boots made entirely from PVC plastic mimicking leather texture, with rubber outer soles for wet conditions. Valued over $12/pair, they provide casual weather protection without sports features. Fits 6402.91.90 as rubber/plastics construction covering the ankle.
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
• Document that plastic constitutes greatest external surface area of upper per Chapter Note 4(a)
• Include lab tests confirming rubber/plastics (including visible external layers) vs. textile per Chapter Note 3
• Label clearly as footwear pairs for accurate quantity declaration on entry