Women's Mid-Calf Rain Boots from Germany
Waterproof mid-calf boots made with rubber uppers and outer soles, designed for women and valued over $12/pair. The outer sole is predominantly rubber in contact with the ground, and the upper has the greatest external surface area of rubber or plastics. This classifies under 6402.91.90.65 as other footwear covering the ankle for women, not sports or protective active footwear.
Duty Rate — Germany → United States
20%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify outer sole material by surface area in ground contact per Chapter Note 4(b); ignore non-durable textiles
• Provide lab tests confirming rubber/plastics comprise greatest upper surface area, excluding reinforcements
• Avoid misclassification as sports footwear by ensuring no provisions for spikes or cleats