PVC Rain Boot Upper

A pre-formed upper made entirely from polyvinyl chloride (PVC) plastic, designed for assembly into waterproof rain boots. It covers the foot and lower leg, featuring molded seams and eyelet reinforcements for laces. Classified under HTS 6406.10.60.00 as a footwear upper of plastics, not attached to any sole.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3926.90.99Higher: 22.8% vs 17.5%

If sold as generic plastic molding, not specifically shaped as footwear upper

Loose plastic articles without footwear-specific design fall under other plastic manufactures.

6406.20.00.00Higher: 20.2% vs 17.5%

If made primarily of textile materials with plastic visible only as coating

Textile uppers predominate if they have the greatest external surface area per Chapter Note 4(a).

5903.90.20Higher: 35% vs 17.5%

If imported as coated textile fabric cut to upper shape, not yet assembled

Textile fabrics coated with plastics are classified separately before becoming footwear parts.

Not sure which classification is right?

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Import Tips & Compliance

Verify the upper is unattached to any sole to avoid reclassification under complete footwear headings like 6401-6405

Provide detailed material composition certificates confirming 100% rubber or plastics content, excluding trimmings