PVC Chemical-Resistant Boot Upper from China
Formed PVC upper comprising over 90% plastics, intended for chemical protective boots worn in lieu of other footwear in hazardous environments. Not designed with foxing band and unsuitable for direct assembly into finished shoes. Fits 6406.10.45.00 for protective uppers against chemicals per the subheading criteria.
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
• Provide material composition certificates confirming >90% plastics; label clearly as unfinished uppers
• Avoid pitfall of classifying as safety footwear under 6403 if complete