Men's Rubber Rain Boots from Mexico
Classic men's short rubber rain boots covering the ankle, molded from synthetic rubber with rubber soles, valued under $6/pair for budget markets. Fits HTS 6402.91.70.30 as other non-sports footwear with rubber uppers/outsoles. Rubber is the dominant material throughout.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Measure ankle coverage precisely; boots must extend above ankle bone for this subheading
• Certify rubber content; synthetic rubber qualifies as 'rubber' per Chapter Note 3
• Watch for set sales with galoshes; sold as set may reclassify under composite goods rules