Women's Rubber Rain Ankle Boots from Mexico
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 — Mexico → United States
47.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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