Women's Rubber Rain Ankle Boots from China
These affordable women's ankle boots feature uppers and outer soles made entirely of rubber or plastics, designed for protection against wet weather. They cover the ankle and are valued under $3 per pair, fitting precisely under HTS 6402.91.60.60 as non-sports footwear. The material composition prioritizes rubber/plastics for both upper (greatest external surface) and sole.
Duty Rate — China → United States
65.5%
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
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Verify valuation under $3/pair with detailed invoices; overvaluation shifts to higher subheadings like 6402.91.90
• Confirm rubber/plastics comprise greatest external upper surface per Chapter Note 4(a); document material tests
• Label clearly as women's footwear; misgendering risks reclassification to unisex or men's codes