Plastic Rain Sneakers

Casual sneakers featuring uppers constructed entirely from flexible PVC plastic, providing a waterproof barrier for everyday use. Over 90% of the external surface area of the upper is rubber or plastics, with no foxing band, classifying it under HTS 6402.99.31.77 as other footwear not designed for sports or protection against harsh elements.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6%+10.0%16%
🇲🇽Mexico6%+10.0%16%
🇨🇦Canada6%+10.0%16%
🇩🇪Germany6%+10.0%16%
🇯🇵Japan6%+10.0%16%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.31Same rate: 16%

If designed for sports activities like running

Sports footwear with provisions for spikes or cleats falls under sports-specific subheadings per subheading note.

6402.91.90Higher: 37.5% vs 16%

If upper has foxing or foxing-like band overlapping from sole

Footwear with foxing band is explicitly excluded from 6402.99.31 and classified separately.

6405.90.90Higher: 22.5% vs 16%

If valued over $12/pair with substantial textile upper

Footwear not qualifying for 90% rubber/plastics upper moves to Chapter 64 other categories based on value and materials.

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Import Tips & Compliance

Verify upper material composition via lab testing to confirm over 90% rubber/plastics external surface area per Chapter Note 4(a)

Provide detailed photos and material specs in entry docs to avoid reclassification as textile uppers

Avoid mislabeling as waterproof protective gear, which shifts to excluded categories