Men's Waterproof Hiking Ankle Boots from Mexico
These ankle-high boots feature uppers primarily of rubber or plastics with a waterproof coating and rubber outer soles, valued between $6.50 and $12 per pair. They cover the ankle but do not qualify as sports footwear under subheading note 1, as they lack provisions for spikes or cleats. Classification under 6402.91.80.91 is based on the predominant external surface area of plastics/rubber per chapter note 4(a).
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
• Verify outer sole material has greatest ground contact per chapter note 4(b); provide lab tests if textile components challenge durability
• Ensure valuation documentation proves $6.50-$12/pair range
• Label fiber content accurately if any textiles visible