Children's PVC Rain Overshoes from Mexico
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 — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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