Women's Mid-Calf Rain Boots from China
Women's ankle-covering rain boots made with rubber uppers and outer soles, designed for wet weather protection. The upper's predominant visible material is rubber, and the sole contacts the ground primarily with rubber, classifying it under 6402.91 as non-sports footwear valued $6.50-$12/pair for women. Priced at $9.99/pair to fit the subheading criteria.
Duty Rate — China → United States
40%
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
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
• Verify outer sole material by ground contact area (rubber/plastics dominant per Chapter Note 4(b)); ignore non-durable textiles
• Document valuation proof (invoices) to confirm $6.50-$12/pair range; misvaluation leads to reclassification
• Label clearly as women's footwear by US sizing; mixed gender shipments require segregation