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%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
• 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