Men's Rubber Rain Boots

These men's ankle-high rain boots feature uppers constructed almost entirely of rubber or plastics, covering over 90% of the external surface area. They are designed for everyday use in wet conditions but do not qualify as sports footwear or protective overshoes per chapter notes. Classified under 6402.91.4010 due to rubber/plastic uppers, ankle coverage, and male sizing.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6%+10.0%16%
🇲🇽Mexico6%+10.0%16%
🇨🇦Canada6%+10.0%16%
🇩🇪Germany6%+10.0%16%
🇯🇵Japan6%+10.0%16%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.91.90Higher: 37.5% vs 16%

If featuring a foxing or foxing-like band applied or molded at the sole overlapping the upper

Presence of foxing band shifts classification within the same 'other' category for rubber/plastic uppers.

6405.90.90Higher: 22.5% vs 16%

If designed primarily as protective overshoes against water, oil, grease, chemicals, or weather with non-molded sewn construction

Chapter notes exclude such protective footwear from 6402, directing to heading 6405 for other footwear types.

6402.99.31Same rate: 16%

If upper textile content exceeds 10% of external surface area

Material determination by greatest external surface area (Note 4(a)) would change from rubber/plastics dominant to textile dominant.

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Import Tips & Compliance

Verify upper material composition exceeds 90% rubber/plastics by external surface area, excluding reinforcements per Note 4(a)

Provide lab test reports confirming no foxing band or molded overlap to avoid reclassification to 6402.91.9042

Label clearly as men's footwear by US sizing standards to prevent disputes over gender-specific subheading