Women's Rubber Rain Ankle Boots from Japan
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 — Japan → United States
88%
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
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 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