PVC Rain Shoes

Waterproof slip-on shoes with uppers and soles entirely of polyvinyl chloride (PVC) plastic, suitable for light rain but not designed for sports. Plastic dominates both upper surface and sole ground contact area per Chapter Notes 4(a) and 4(b). Priced over $12/pair, classified in 6402.99.90.95 as other non-specialized footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China20%+17.5%37.5%
🇲🇽Mexico20%+10.0%30%
🇨🇦Canada20%+10.0%30%
🇩🇪Germany20%+10.0%30%
🇯🇵Japan20%+10.0%30%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99.61.00Lower: 22.5% vs 37.5%

If having open toes or straps like sandals

Footwear with predominantly open uppers or straps classifies under different 6402.99 provisions.

3926.90.99Lower: 22.8% vs 37.5%

If imported as unfinished molded plastic blanks

Not considered complete footwear; heads to plastics chapter if lacking upper/sole assembly for wear.

6402.99.90Same rate: 37.5%

If specifically for men, women, or youths

Higher-level 'Other' subheadings specify gender/age; 6402.99.90.95 is residual for unspecified.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Conduct material composition tests; PVC must be visible externally without color change consideration per Chapter Note 3(a)

Include commercial invoices with per-pair valuation and photos of uppers/soles for CBP review