Muck Boot Arctic Sport Mid Rubber Boots from Japan
Insulated mid-height rubber boots for cold wet conditions, fully waterproof with hand-layered or molded construction covering the ankle without stitching or riveting. Popular for hunting and chores. Classifies in 6401.92.90.60 as other waterproof rubber/plastics footwear.
Duty Rate — Japan → United States
77.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Disclose any textile linings but confirm external visible layer is rubber/plastics per Chapter Note 3(a)
• Maintain records of production proving no plugging, screwing, or similar assembly processes
• Avoid bundling with laces or buckles separately classified under 6406 exclusions