PVC Chemical-Resistant Boot Upper from Mexico
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 — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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