Men's Rubber Rain Boots from Mexico
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.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• 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