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