Women's Clear PVC Rain Flats from China
Water-resistant women's flats made with transparent PVC uppers and rubber soles for light rain protection and casual use. Classified in HTS 6402.99.80.61 due to rubber/plastics construction, women's sizing, and value $6.50-$12/pair, not qualifying as sports or protective footwear.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Confirm not 'protective active footwear' per US note; lacks water protection via coated textile for higher subheadings
• Measure upper external surface area excluding reinforcements to confirm plastics dominance
• Include commercial invoice specifying per-pair value and gender designation for CBP review