64019260

HS code 6401.92.60.00 (Chapter 64 "Footwear, gaiters"; Heading 6401 "Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes"; Subheading 640192 "Other footwear") under the United States tariff schedule classifies "Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined". United States customs apply MFN rate of 4.6%, Column 2 rate 25%. Statutory unit of measure: prs.. 17 free trade agreement preferential rates are available for this code.