Men's Rubber Rain Boots Mid-Calf from China
Mid-calf rubber rain boots for men provide ankle coverage with fully rubber uppers and soles for wet weather protection. Classified in HTS 6402.91.80.21 as other non-sports footwear of rubber/plastics, valued $6.50-$12/pair, for men. Not sports footwear per subheading note lacking spikes or athletic design.
Duty Rate — China → United States
37.5%
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
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Confirm rubber is visible externally on upper per Chapter Note 3(a); test samples if textile-backed to ensure proper classification
• Ankle coverage measured from top of upper; provide photos/diagrams in entry docs to prevent misclassification as low boots
• Avoid claiming as protective if no water-resistant coating/laminate over $24/pair, which would shift to 6402.91.42