PVC Rain Shoes from China
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.
Duty Rate — China → United States
40%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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