Infant Molded Rubber Hiking Boots from Japan
Durable ankle-covering rubber boots for baby hikers, with uppers >90% rubber/plastics by surface area, no foxing or spikes. Suitable for outdoor infant exploration without sports features. HTS 6402.91.40.63 applies for infant designation and material composition rules.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Not sports footwear unless with spikes/cleats (subheading note); emphasize casual use in invoices to avoid 6402.12 misclassification
• Provide surface area calculations and material breakdowns; CBP often audits high rubber content claims
• Ensure no 'protective against water/oil' marketing if it risks overshoe exception exclusion