Hunter Original Tall Rain Boots from Mexico
Ankle-covering rain boots with uppers made predominantly from natural rubber, where over 90% of external surface is rubber without foxing overlap or protective overshoe design. Lacks the sewn non-molded construction above 3cm from sole required for weather protection exception, fitting HTS 6402.91.40.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm no 'foxing-like band' via cross-section analysis; even thin overlaps disqualify from this subheading
• Document that boots are primary footwear, not 'worn over other footwear' to avoid protective exception
• Test rubber content certification; synthetic rubber qualifies as 'rubber' per Chapter Note 3