Women's Clear PVC Rain Flats from Germany
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 — 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
• 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