Women's Vinyl Rain Boots from China
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.
Duty Rate — China → United States
25%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the external surface area of plastics exceeds other materials for upper classification per Chapter Note 4(a)
• Provide material composition lab tests to avoid reclassification to leather or rubber subheadings
• Label as 'not for sports use' to prevent scrutiny under sports footwear definitions