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
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
• 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