Kids' Red PVC Knee Rain Boots from Japan
Red PVC knee-high rain boots for children, fully waterproof with molded plastic uppers and soles, no stitching or riveting, covering the knee. Perfect for rainy play. HTS 6401.99.10.00 applies regardless of size.
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%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• No size distinction in this code; confirm youth dimensions still cover knee proportionally
• Label child-safe materials; phthalate-free certifications aid clearance
• Avoid mixing with adult sizes in shipments to prevent averaging issues