Men's Rubber Rain Boots Mid-Calf from Germany
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 — Germany → United States
20%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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