Hunter Original Short Wellington Boots from Japan
These classic green rubber wellington boots cover the ankle but not the knee, featuring a waterproof upper and outer sole made entirely of rubber or plastics. The upper is molded directly to the sole without stitching, riveting, or similar processes, qualifying them under HTS 6401.92.90 as other waterproof 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
• Verify the upper material is predominantly rubber/plastics visible to naked eye per Chapter Note 4(a); provide lab tests if questioned
• Ensure no stitching/riveting joins upper to sole; photos of construction aid Customs review
• Label clearly as waterproof footwear; avoid misclassification as casual shoes under 6401.99