Men's Rubber Rain Boots from Mexico

Affordable men's rubber rain boots with outer soles and uppers made entirely of rubber or plastics, covering the ankle for protection against wet conditions. Classified under HTS 6402.91.60.30 due to valuation under $3/pair, non-sports design, and ankle coverage with predominant rubber/plastic materials per Chapter Note 4. These are basic protective footwear for casual outdoor use.

Duty Rate — Mexico → United States

58%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Verify outer sole material has greatest ground contact area (rubber/plastics) per Chapter Note 4(b); ignore minor textile reinforcements

Provide detailed value documentation like invoices to confirm under $3/pair threshold; undervaluation risks penalties

Label footwear clearly with materials and country of origin; ensure no sports features like cleats to avoid reclassification