Budget PVC Rain Sneakers from Germany
Water-resistant PVC sneakers for casual use with rubber outsoles featuring minor textile treads excluded under U.S. note 5 for lacking strength. Valued $4.50/pair, classified HTS 6402.99.71.00 as non-waterproof other footwear.
Duty Rate — Germany → United States
12.5%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Differentiate from true waterproof via testing; non-6401 items stay in 6402 if not fully sealed
• Batch imports by value brackets to simplify entries and minimize duty variations
• Retain supplier affidavits on material visibility to naked eye per Chapter Note 3