Kids' Rubber Rain Boots from China
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 — China → United States
50%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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