Men's PVC Rain Boots from Germany
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 — Germany → United States
20%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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