Infant Rubber Rain Boots from Japan
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.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Verify infant sizing per statistical note 2 (typically size 8 and smaller) with precise measurements on invoices
• Document external surface area calculations showing >90% rubber/plastics on uppers, excluding foxing or reinforcements
• Avoid misclassification as protective footwear by confirming no water/oil/chemical resistance features