Infant Rubber Rain Boots

High-top rubber rain boots for infants under 24 months, with uppers over 90% rubber or plastics by external surface area and covering the ankle. These boots provide basic protection against puddles and wet weather without foxing bands or being designed as overshoes. Classified under 6402.91.40.63 due to infant size, rubber/plastic upper dominance, and ankle coverage as per Chapter Note 4(a).

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.

6401.92.90Higher: 55% vs 16%

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

Foxing band shifts classification to heading 6401 for footwear with applied foxing regardless of material dominance.

6405.90.90Higher: 22.5% vs 16%

If designed primarily as protective overshoes against water, oil, or weather with non-molded sewn construction above 3cm

Exceptions in the subheading exclude protective overshoes, directing them to Chapter 64 heading 6405 for other footwear.

6402.99.31Same rate: 16%

If upper rubber/plastics ≤90% due to significant textile reinforcements or coatings

Chapter Note 4(a) bases upper material on greatest external surface area; textiles would move it to other 6402.99 subheadings.

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Import Tips & Compliance

Verify infant sizing per statistical note 2 (typically under 24 months or small foot length) with size labels and test reports to avoid reclassification

Measure external surface area of upper precisely; document >90% rubber/plastics with photos and material specs to comply with Chapter Note 4(a)

Avoid foxing-like bands overlapping the sole; common pitfall is misclassifying as 6401 if foxing present