Men's PVC Rain Boots from Japan
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 — Japan → United States
60%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → 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