Unisex Black Rubber Work Boots from China
Ankle-high black rubber boots with molded rubber soles for light industrial use, valued over $12/pair. Entire upper and sole of rubber/plastics, not sports or protective active per notes, classifying in 6402.91.90.95 as other ankle-covering footwear.
Duty Rate — China → United States
40%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document non-sports design—no spikes/cleats provision per subheading note 1—to stay out of sports categories
• Avoid bulk packaging mimicking parts; retail-ready units prevent reclass to 6406