Women's Mid-Calf Rain Boots from Japan
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 — Japan → United States
60%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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