Men's PVC Rain Boots

Mid-calf men's rain boots made entirely of PVC plastics with rubber-like soles, valued $8/pair. Visible plastics throughout upper and sole contact area qualify under 6402.99.80.31 for men's other footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China20%+17.5%37.5%
🇲🇽Mexico20%+10.0%30%
🇨🇦Canada20%+10.0%30%
🇩🇪Germany20%+10.0%30%
🇯🇵Japan20%+10.0%30%

Alternative Classifications

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

6401.92Higher: 47.5% vs 37.5%

If fully waterproof and covering ankle

Waterproof footwear (protects against water penetration) in 6401.

3904.10.00.00Higher: 41.5% vs 37.5%

If unformed PVC sheeting, not footwear-shaped

Unassembled plastic materials under plastics chapter.

6402.99.80.61Same rate: 37.5%

If for youth/juniors under men's sizing

Age/gender sub-distinctions within value brackets.

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Import Tips & Compliance

Document PVC as plastics per chapter note 3; chemical composition certs prevent leather misclassification

Measure sole ground contact precisely; ignore non-durable textile per US note

Retail packaging essential; bulk slabs treated as materials