Toddler Rubber Rain Shoes

Small waterproof shoes for toddlers with rubber uppers and soles incorporating non-durable textile backing not counted for ground contact per U.S. note 5. Designed for rainy play, valued not over $3/pair. Fits 6402.99.61.00 as other plastic/rubber footwear excluding sports types.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China12.5%+10.0%22.5%
🇲🇽Mexico12.5%+10.0%22.5%
🇨🇦Canada12.5%+10.0%22.5%
🇩🇪Germany12.5%+10.0%22.5%
🇯🇵Japan12.5%+10.0%22.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6402.99Same rate: 22.5%

If outer soles have rubber/plastics with greatest ground contact

If sole's primary ground-contact material qualifies as rubber/plastics without disregarded textiles, moves to adjacent subheading.

6403.99.60Higher: 26% vs 22.5%

If uppers primarily leather

Leather uppers (headings 4107, 4112-4114) per chapter note 3 classify under heading 6403, regardless of sole materials.

6404.11.20Higher: 28% vs 22.5%

If qualifying as sports footwear like cycling shoes

Meets subheading note 1 definition for sports footwear (e.g., provision for cleats), shifting to 6404.11 despite low value.

Not sure which classification is right?

Our AI classifier can analyze your specific product and recommend the correct HTS code with confidence.

Import Tips & Compliance

Conduct surface area measurements for uppers and soles per chapter note 4 to substantiate rubber/plastics dominance

Include commercial invoices specifying per-pair value and sole material specs to avoid undervaluation disputes

Ensure no sports features like cleats to prevent misclassification under sports footwear subheadings

Related Products under HTS 6402.99.61.00

Kids' Plastic Beach Sandals

Lightweight sandals for children featuring uppers of rubber or plastics and outer soles where textile materials have the greatest ground contact area, but these textiles lack the durability and strength for normal sole use per U.S. note 5. Valued under $3/pair, they are ideal for beach or casual summer wear. Classification falls under 6402.99.61.00 as other footwear not qualifying for textile sole dominance.

Baby Plastic Pool Slippers

Soft slip-on slippers for infants with plastic uppers and thin textile-lined soles where textile lacks strength for normal use (U.S. note 5). Valued under $3/pair for poolside or bath use. Classified in 6402.99.61.00 for low-value other rubber/plastics footwear.

Disposable Plastic Shower Clogs

Single-use clogs with rubber uppers and soles featuring lightweight textile cover disregarded for ground contact due to lack of strength (U.S. note 5). Priced under $3/pair for hostel or travel use. Under 6402.99.61.00 as other non-sports footwear.

Children's Rubber Play Slides

Open-toe slide sandals for kids made with plastic uppers and soles with textile materials having largest ground area but ignored per U.S. note 5 for lacking durability. Valued not over $3/pair for playground use. Fits 6402.99.61.00 criteria perfectly.

Infant Plastic Bath Footies

Cozy foot coverings for babies with rubber uppers and soft textile-padded soles not counting for contact area (U.S. note 5). Under $3/pair for home bathing. Classified as other footwear in 6402.99.61.00.

Travel Plastic Flip-Flops

Compact flip-flops with plastic uppers and flip-flop style soles where textile layer has greatest ground contact but disregarded under U.S. note 5. Valued ≤$3/pair for travelers. 6402.99.61.00 for other rubber/plastics footwear.