Men's Casual Rubber Rain Ankle Boots from Mexico
Men's rubber rain boots covering the ankle with rubber soles, valued over $12/pair for everyday wet weather use. They are other footwear in 6402.91.90.35, lacking sports design elements. Rubber materials qualify under Chapter Note 3(a) including visible layers.
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 non-waterproof textiles if present; visible rubber layer controls
• Pair value must exceed $12; bulk shipments risk average value assessment
• Gender-specific marketing aids men's classification