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Infant Rubber Rain Boots from Japan

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).

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 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