Children's PVC Rain Overshoes from Germany
Transparent PVC pull-on overshoes for kids to wear over regular shoes during rain, with elastic openings. HTS 6405.90.90 covers these as other footwear, primarily plastic construction not fitting sports or specific subheadings. Outer sole material determined by ground contact area per US Note and Chapter Note 4(b).
Duty Rate — Germany → United States
12.5%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include child size specifications and safety certifications (e.g
• CPSIA) in documentation
• Measure sole-ground contact to confirm PVC dominance, ignoring minor textile reinforcements