Kids' Rubber Rain Boots from Canada
Children's mid-calf rubber boots with plastic linings for puddle play, priced affordably. HTS 6402.91.70.90 applies to ankle-covering rubber/plastics footwear valued $3-$6.50/pair, not sports per subheading note. Full rubber/plastic construction meets material definitions.
Duty Rate — Canada → 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
• Provide lab tests confirming rubber/plastics dominance; note value excludes retail packaging
• Differentiate from waterproof hiking via lack of protective active features; ensure child sizing declared accurately