Women's Mid-Calf Rain Boots from China
Water-resistant mid-calf boots with rubber soles and PVC uppers for wet weather protection in casual use. Classified in HTS 6402.91.80 as rubber/plastics materials dominate both sole and upper, covering the ankle, valued $6.50-$12/pair. Excludes sports due to no athletic provisions like cleats.
Duty Rate — China → United States
40%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Test PVC/rubber visibility to naked eye per Chapter Note 3(a); retain lab reports for customs
• Value excludes shipping but includes importer's markup; audit invoices to stay under $12/pair threshold