PVC Rain Boot Upper from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• 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