{"data":{"primaryClassification":{"htsCode":"6402.99.31","description":"Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned ... > Other > Other","adValoremPct":6,"rateText":"6%","reasoning":"GRI 1: Chapter 64 covers footwear. Upper is polyurethane-coated textile. Chapter 64 Note 4(a) and Subheading Note: the upper's material is the constituent with the greatest external surface area, and the external surface coating is disregarded only when it is an accessory or reinforcement (Note 4(a)). The upper's external surface is PU coating on textile. Under Chapter 59 Note 2 and Chapter 64 practice, textile fabric with a visible PU coating is treated as plastics if the coating is visible to the naked eye and the fabric's color change is not the only effect. CBP regularly treats such fabric as 'rubber or plastics' when the coating is thick enough, so the heading is 6402 (outer sole and upper of rubber or plastics). If instead the PU coating is thin so that the textile gives the upper its character, 6404 applies. Waterproof footwear for wet weather, with a molded rubber/plastic sole, is consistent with 6402. Ankle-height boots (covering the ankle but not the knee) fall in 6402.99. Because the exact 8-digit line depends on the sole/upper attachment, the presence of a protective metal toecap (none stated), the FOB value bracket and the ankle/sex designations, the final line must be confirmed. Women's, covering the ankle, not welt, not toe cap: the likely 6402.99 residual line has varying rates. No ruling number is cited.","rate_source":"usitc_hts","hts_status":"found","rate_kind":"ad_valorem","units":[]},"additionalDuties":[{"program":"IEEPA reciprocal tariff (Vietnam)","adValoremPct":20,"applies_because":"Goods of Vietnam origin entered for consumption; rate as announced for Vietnam in 2025 (subject to change and litigation).","verify_at":"HTS.gov Chapter 99 (9903.01.xx), CBP CSMS messages, White House executive orders","verified":false,"verification":"Model-recalled; not checked against Chapter 99, CBP CSMS or AD/CVD orders."},{"program":"Section 301","adValoremPct":0,"applies_because":"Section 301 duties apply to Chinese-origin goods, not Vietnamese. They would apply only if the goods were actually of Chinese origin (transshipment).","verify_at":"USTR.gov, HTS.gov Chapter 99 subheading 9903.88","verified":false,"verification":"Model-recalled; not checked against Chapter 99, CBP CSMS or AD/CVD orders."},{"program":"AD/CVD","adValoremPct":0,"applies_because":"No known AD/CVD order on Vietnamese rubber/plastic footwear of this type; confirm there is none.","verify_at":"ITC/ITA ACE AD/CVD case search","verified":false,"verification":"Model-recalled; not checked against Chapter 99, CBP CSMS or AD/CVD orders."},{"program":"Merchandise processing fee (MPF)","adValoremPct":0.3464,"applies_because":"Applies to formal entries, subject to the minimum and maximum; ad valorem fee of 0.3464%.","verify_at":"CBP.gov MPF page","verified":false,"verification":"Model-recalled; not checked against Chapter 99, CBP CSMS or AD/CVD orders."}],"alternatives":[{"classification":{"htsCode":"6404.19.90","description":"Other > Other > Valued over $12/pair","adValoremPct":9,"rateText":"9%","reasoning":"If the PU coating is thin or does not visibly change the textile's character, the upper is classified as textile material and the boot falls in 6404.19. Waterproof footwear of this kind may have a different, higher-duty line.","rate_source":"usitc_hts","hts_status":"found","rate_kind":"ad_valorem","units":[]},"defensibility":"moderate","what_must_be_true":"The upper's textile has a thin or imperceptible PU coating, so under Chapter 59 Note 2 and Chapter 64 Note 4 it is not 'plastics' for the upper; the textile gives the upper its essential character. No evidence of a thick visible coating or lamination.","risk":"If the coating is substantial, CBP may reclassify to 6402 with different duty and possible penalties for underpayment. Lab testing (thickness, coating weight) may be requested.","savings_basis":"mfn_only","rates_verified":true,"add_ons_may_differ":true,"rateDeltaPct":-3,"estimatedSavingsUsd":-2550},{"classification":{"htsCode":"6402.91.50","description":"Other > Other > Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or incle...","adValoremPct":37.5,"rateText":"37.5%","reasoning":"6402.91 covers footwear covering the ankle. An ankle boot necessarily covers the ankle, so 6402.91 may be the correct subheading rather than 6402.99. Confirm which applies under the subheading text.","rate_source":"usitc_hts","hts_status":"found","rate_kind":"ad_valorem","units":[]},"defensibility":"strong","what_must_be_true":"The boot covers the ankle (shaft above the ankle bone), has plastic/rubber outer sole and an upper treated as plastics.","risk":"Picking the wrong subheading or 8-digit line yields wrong duty; correct before filing.","savings_basis":"mfn_only","rates_verified":true,"add_ons_may_differ":true,"rateDeltaPct":-31.5,"estimatedSavingsUsd":-26775}],"engineeringOptions":[{"modification":"Apply a substantial textile outer-surface overlay to the sole (covering more than 50% of the ground-contact surface, excluding soles' lugs, bars, and similar reinforcements) so that Chapter 64 Note 4(b) treats the textile as the outer sole, or make the outer-surface upper textile with only a thin, non-visible coating.","target":{"htsCode":"6404.19.90","description":"Other > Other > Valued over $12/pair","adValoremPct":9,"rateText":"9%","reasoning":"Duty may be lower or higher than the 6402 line depending on the final 8-digit line, so run the numbers first. The upper's classification depends on the coating thickness, and the sole overlay applies only if it covers the majority of ground contact surface and is not just a short-lived feature (see CBP's treatment of textile-overlay soles).","rate_source":"usitc_hts","hts_status":"found","rate_kind":"ad_valorem","units":[]},"cost_impact":"Added tooling and material cost; textile sole overlay is less durable and may be uneconomic.","utility_impact":"Reduced wet-weather grip and durability if the sole is textile; reduced waterproofing if the coating is thinned.","legal_basis":"Merritt v. Welsh; GRI 1 and 6; Chapter 64 Notes 4(a) and (b) and Chapter 59 Note 2. The change must be physically present at importation and the goods classified as actually imported.","savings_basis":"mfn_only","rates_verified":true,"add_ons_may_differ":true,"rateDeltaPct":-3,"estimatedSavingsUsd":-2550}],"commercialInvoiceDescription":"Women's waterproof ankle boots, fully assembled, for everyday wet-weather wear; country of origin Vietnam; upper: polyurethane-coated textile fabric (40% by weight); outer sole: molded rubber/plastics (45%); lining: textile (15%); ankle-covering, no metal toecap; classified under HTSUS 6402.99 (final 8-digit line to be confirmed); state PU coating thickness and which material has the greatest external surface area.","documentation":["Commercial invoice with 19 CFR 141.86 details (material percentages, construction, style number)","Packing list","Bill of lading/airway bill","CBP Form 7501 entry summary","Vietnam certificate of origin or manufacturer declaration","Supplier technical specification (coating thickness and weight, external surface area measurements)","Lab test report on upper material","Customs power of attorney and continuous bond","Footwear-specific information: FOB value per pair, sole-to-upper attachment, men/women designation"],"complianceWarnings":["Confirm Vietnamese origin: footwear is made by cutting, lasting and sole attachment, which generally confers origin. Verify no Chinese-origin uppers or finished goods were transshipped (Section 301 and evasion risk).","Country-of-origin marking (19 USC 1304): 'Made in Vietnam' must be permanent and legible on each boot or pair.","Reciprocal tariffs under IEEPA are subject to change and litigation; check CSMS before each entry.","Footwear classification is sensitive to the exact 8-digit line, value brackets and statistical suffix; incorrect entries risk penalties under 19 USC 1592.","Declare dutiable assists (molds, lasts) and use first sale only if documented.","FTC textile and footwear labeling is not required for footwear, but verify the product's CPSIA, chemical (phthalates, lead) and state chemical regulation compliance if applicable.","Duty rates in this response are best estimates; confirm all 8-digit lines and rates on HTS.gov before entry."],"bindingRulingAdvice":"Request a binding ruling under 19 CFR Part 177 before relying on the 6404 alternative or any engineered design, because classification turns on coating thickness and external surface area. Submit samples, lab test results and construction details. Rulings take about 30 to 90 days; for large volumes (an $85,000 entry value) this is worthwhile.","estimate":{"customsValueUsd":85000,"originCountryIso":"VN","htsRelease":"2026HTSRev22","primaryMfnRatePct":6,"primaryMfnRateSource":"usitc_hts","primaryEffectiveRatePct":26.35,"primaryDutyUsd":22397.5,"addOnsVerified":false,"excludes":["merchandise processing fee (19 CFR 24.23) and harbor maintenance fee (19 CFR 24.24)","specific and compound rate components","antidumping and countervailing duties","Section 232/301/IEEPA and other additional duties unless listed in additionalDuties, which are model-recalled and unverified"],"note":"MFN rates come from the USITC HTS where rate_source is usitc_hts; everything else is a model estimate. Duty here is ad valorem only and excludes the items listed in excludes. 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