Hunter Original Tall Rain Boots from Japan
These knee-high rubber rain boots from Hunter are designed to be worn over shoes as protection against water and inclement weather. Made entirely of natural rubber with a polymeric outer sole, the upper material dominates the external surface area per Chapter Note 4(a). They fit HTS 6402.99.33 as protective overfootwear specifically for wet and cold conditions.
Duty Rate — Japan → United States
77.5%
Rate breakdown
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
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Verify the footwear qualifies as 'designed to be worn over or in lieu of other footwear' with product specs and marketing materials to avoid reclassification
• Provide lab tests confirming rubber/plastics composition and water resistance; declare exact material surface areas per Chapter Note 4