Kids' Rubber Rain Boots from Germany
Waterproof rubber rain boots for children, covering the ankle, with plastic uppers and rubber soles, valued under $3 per pair. Classified under 6402.91.60.90 as other footwear with rubber/plastics uppers and soles, ankle-covering, not sports or waterproof active types, low value. The material determination follows Chapter Note 4, prioritizing external surface area.
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 value does not exceed $3/pair with invoices; label material composition accurately per Chapter Note 4
• Ensure no spikes/cleats to avoid sports footwear reclassification
• Common pitfall: incorrect height measurement leading to non-ankle covering codes