Men's PVC Rain Boots from Canada
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.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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