Men's PVC Rain Boots from China
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 — China → United States
40%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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