Women's Vinyl Rain Boots

Waterproof boots made primarily of polyvinyl chloride (PVC) plastics for the upper and sole, designed for casual wet weather use. Classified under 6405.90.90.60 as other footwear not specified elsewhere, with plastics as the dominant material per Chapter Note 4. Not sports or protective footwear.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
๐Ÿ‡จ๐Ÿ‡ณChina12.5%+10.0%22.5%
๐Ÿ‡ฒ๐Ÿ‡ฝMexico12.5%+10.0%22.5%
๐Ÿ‡จ๐Ÿ‡ฆCanada12.5%+10.0%22.5%
๐Ÿ‡ฉ๐Ÿ‡ชGermany12.5%+10.0%22.5%
๐Ÿ‡ฏ๐Ÿ‡ตJapan12.5%+10.0%22.5%

Alternative Classifications

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

6405.20.90Same rate: 22.5%

If rubber is the primary material of upper

Rubber uppers fall under 6405.20 per Chapter Note 2(a), which includes textile products with visible rubber layer.

6403.99.90Higher: 27.5% vs 22.5%

If outer sole primarily leather

Leather soles measured by ground contact area per Note 4(b) shift to Chapter 64 heading 6403.

6405.90.90Same rate: 22.5%

If specifically for house slippers or overshoes

Indoor or protective overshoes have dedicated subheadings within 6405.90.

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Import Tips & Compliance

โ€ข Verify the external surface area of plastics exceeds other materials for upper classification per Chapter Note 4(a)

โ€ข Provide material composition lab tests to avoid reclassification to leather or rubber subheadings

โ€ข Label as 'not for sports use' to prevent scrutiny under sports footwear definitions