Women's Rubber Rain Boots Mid-Calf from Japan
These women's mid-calf rain boots feature uppers made almost entirely of rubber or plastics, covering the ankle for protection against wet weather. They qualify under HTS 6402.91.4050 because over 90% of the external surface area of the upper is rubber/plastics, without foxing or foxing-like bands, and are designed for women. The outer sole is also of rubber or plastics, providing waterproof functionality.
Duty Rate — Japan → United States
52.5%
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify upper material composition exceeds 90% rubber/plastics via lab testing to avoid reclassification
• Include detailed photos and construction diagrams in entry docs to confirm no foxing band
• Label clearly as women's footwear; misgendering can lead to duty rate errors