Toddler Rubber Play Boots from Japan
Ankle-high fully rubber play boots for infants, exceeding 90% plastics external upper area, without foxing or weatherproof overshoe design. Ideal for messy outdoor play. Classified in 6402.91.40.63 for infant statistical breakout and material specs.
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
• Confirm statistical note 2 infant criteria via foot length/age charts; borderline sizes often challenged at entry
• Exclude any textile visible externally >10%; use naked eye test documentation per Chapter Notes
• Package as individual pairs, not sets with clothing to avoid composite good issues