Women's Leather-Look Rain Boots from Mexico
Ankle-high rain boots made entirely from PVC plastic mimicking leather texture, with rubber outer soles for wet conditions. Valued over $12/pair, they provide casual weather protection without sports features. Fits 6402.91.90 as rubber/plastics construction covering the ankle.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Document that plastic constitutes greatest external surface area of upper per Chapter Note 4(a)
• Include lab tests confirming rubber/plastics (including visible external layers) vs. textile per Chapter Note 3
• Label clearly as footwear pairs for accurate quantity declaration on entry