Women's Casual Plastic Rain Boots from Japan
Mid-calf rubber boots with plastic uppers designed for wet weather, featuring flexible rubber soles, priced at $9 per pair. They cover the ankle and are general-purpose, not sports footwear. Falls under 6402.91.80.91 due to rubber/plastics materials dominating external surfaces.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Document exact valuation with invoices to stay within $6.50-$12 band; overvaluation risks higher duty
• Confirm no leather content per chapter note 3
• Check for waterproof claims requiring specific testing