Women's Rubber Rain Ankle Boots from Japan
These ankle-high rain boots for women feature uppers and outer soles made primarily of rubber or plastics, designed to cover the ankle for protection against wet weather. They fall under HTS 6402.91.70.60 as non-sports footwear valued between $3 and $6.50 per pair, with the outer sole material determined by the greatest ground contact area per Chapter Note 4(b).
Duty Rate — Japan → United States
77.5%
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 documentation shows $3-$6.50/pair to avoid reclassification to adjacent value bands
• Confirm rubber/plastics comprise the predominant external surface of uppers and soles per Chapter Notes 4(a) and 4(b); document material tests if challenged
• Label clearly as women's footwear and provide ankle coverage measurements to distinguish from below-ankle styles