Youth Hiking-Style Ankle Boots from Mexico
Entry-level plastic and rubber ankle boots mimicking hiking style but without water protection or sports features. HTS 6402.91.70.90 for other rubber/plastics footwear $3-$6.50/pair covering ankle. Not 'protective active' per US Note due to value and lack of coating.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm not over $24/pair or water-coated to avoid protective subheading; declare as casual other
• Inspect sole ground contact material carefully