Vulcanized Rubber Gardening Leggings from Japan
Waterproof leggings from vulcanized rubber for kneeling in wet soil during gardening. HTS 4015.90.00.50 covers this as other vulcanized rubber apparel for general purposes including outdoor protection. The leggings function as lower-body clothing accessories.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm flexibility post-vulcanization to exclude hard rubber
• Separate from footwear components to avoid Chapter 64 overlap
• Use photos in documentation to illustrate apparel design