Vinyl Rain Boot Upper

Flexible PVC vinyl upper for children's rain boots, injection-molded with plastic body and tiny textile trim accents (<50% area). Fully plastics per Chapter Note 3. Assembled minus outer sole.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.5%+17.5%22%
🇲🇽Mexico4.5%+10.0%14.5%
🇨🇦Canada4.5%+10.0%14.5%
🇩🇪Germany4.5%+10.0%14.5%
🇯🇵Japan4.5%+10.0%14.5%

Alternative Classifications

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

3923.21.00Higher: 38% vs 22%

If extruded PVC profiles not footwear-shaped

Generic plastic tubes/profiles classify under Chapter 39, lacking footwear specificity.

6406.20.00.00Lower: 20.2% vs 22%

If pre-attached to molded plastic inner sole

Inner sole attachment makes it a complete upper under 6406.20 subheading.

6405.90.90Higher: 22.5% vs 22%

If when including removable insole permanently fixed

Incorporation of insoles/heel cushions shifts from uppers to similar articles.

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Import Tips & Compliance

Use CAD surface area calculations for PVC vs. trim verification

Label as 'footwear upper parts' distinctly from finished boots