Women's Mid-Calf Rain Boots from Mexico
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 — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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