Women's Mid-Calf Rain Boots from Japan
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 — 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
• 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