Women's Clear Vinyl Rain Boots from Japan
Mid-calf clear PVC rain boots with rubber soles, designed for wet weather and valued over $12/pair. Uppers are entirely transparent vinyl (plastics) with greatest external surface area, fitting 6402.91 for ankle-covering non-sports footwear. Provides water resistance without qualifying as protective active footwear.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Test for plastics visibility to naked eye (Chapter Note 3(a)); coated textiles may reclassify if rubber layer dominant
• Include lab tests confirming non-textile outer sole durability per US Note to avoid textile sole disputes