Women's Rubber Slipper Ankle Boots from China
Casual women's slip-on ankle boots with rubber uppers and soles, perfect for beach or home use, valued not over $3/pair. Classified in HTS 6402.91.60.60 for covering the ankle with rubber/plastics materials excluding sports types. Greatest ground-contact surface is rubber per notes.
Duty Rate — China → United States
68%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include photos showing ankle coverage and material externals for CBP review
• Declare as 'other' footwear; avoid 'safety' claims triggering protective subheadings