Waterproof Hiking Boots from Mexico
Mid-cut hiking boots with coated textile uppers for water resistance and rubber outer soles designed for rugged terrain grip. Fits HTS 6402.99.32.90 as protective active footwear for hiking, over $24/pair, with water protection from laminated fabric per note. Rubber sole material has the largest ground-contact area.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Submit evidence of outdoor activity design and water protection testing to confirm protective active status
• Measure upper surface area excluding reinforcements to ensure plastics/rubber dominates over any textiles