Women's Waterproof Work Hiking Boots from China
Ankle-covering boots for women with rubber/plastics uppers and soles, featuring waterproof membranes for construction or outdoor labor. Falls under HTS 6402.91.90.45 as women's work footwear over $12/pair, not qualifying as protective active footwear due to work-specific reinforcements. Outer sole material determined by ground contact area per Chapter Note 4(b).
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
• Include lab tests confirming waterproofing method does not alter material dominance classification
• Label clearly as work footwear to distinguish from casual or sports under subheading note 1