Vinyl Rain Boot Upper from Mexico
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.
Duty Rate — Mexico → United States
14.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Use CAD surface area calculations for PVC vs. trim verification
• Label as 'footwear upper parts' distinctly from finished boots