Women's Rubber Rain Ankle Boots from Germany
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 — Germany → United States
48%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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