Plastic Snow Boot Overshoe Upper from China
Injection-molded plastic upper over 90% plastics for snow overshoes guarding against cold and wet weather over regular boots. No foxing overlap, not completable into footwear. Qualifies for 6406.10.45.00 as inclement weather protective upper.
Duty Rate — China → United States
26%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include weather resistance test reports; distinguish from insoles
• Avoid misentry as Chapter 39 plastics if shape ambiguous