Men's Rubber Rain Boots Mid-Calf from Mexico
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 — Mexico → United States
30%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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