Women's Mid-Calf Rain Boots from Japan
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 — Japan → United States
60%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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