For infants, as described in statistical note 2 to this chapter

Other footwear with outer soles and uppers of rubber or plastics: > Other footwear: > Other: > Other: > Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): > Other: > Other > Other: > For infants, as described in statistical note 2 to this chapter

Duty Rate (from China)

16%
MFN Base Rate6%

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

Total Effective Rate16%

Products classified under HTS 6402.99.31.73

Infant Rubber Rain Boots

Brightly colored rubber rain boots designed specifically for infants, featuring fully rubber uppers covering over 90% of the external surface area and flexible rubber outer soles. These boots provide splash protection during playtime and meet infant sizing criteria in statistical note 2. Classified under 6402.99.31.73 due to predominant rubber/plastics upper and non-sports, non-protective design.

Baby Plastic Mary Jane Shoes

Shiny patent plastic Mary Jane style shoes for infants, with molded uppers of over 90% plastics external surface and matching plastic soles. Adorned with simple buckles, these are everyday dress shoes for baby girls. Falls under 6402.99.31.73 as non-sports infant footwear with predominant plastics construction.

Infant All-Plastic Sandals

Lightweight all-plastic sandals for babies, with strap-style uppers and soles both exceeding 90% plastics external surface. Ideal for beach or pool play, in infant sizes only. HTS 6402.99.31.73 applies to these non-sports, rubber/plastics-dominant infant open-toe footwear.

Toddler Rubber Deck Shoes

Non-slip rubber deck shoes for infants/toddlers, featuring fully rubber uppers (>90% external area) and grippy rubber soles. Designed for casual boat or play use without sports features. Classified in 6402.99.31.73 for infant rubber/plastics footwear excluding protective or sports types.

Infant Clear Jelly Shoes

Transparent jelly shoes made entirely of PVC plastics for babies, with uppers and soles both >90% plastics external area. Popular summer style for infant sizes without sports or protective intent. HTS 6402.99.31.73 covers these casual rubber/plastics infant shoes.