Women's Rubber Rain Shoes from China
Waterproof low-cut rain shoes with all-rubber construction for puddle-jumping, not sports designed. Rubber uppers and soles qualify under chapter notes 4, valued $5.50/pair for women, in 'other' category.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Distinguish from protective active via lack of coated textile per US note
• Provide waterproof testing if challenged, but note not qualifying as protective
• Invoice must specify 'not sports footwear' to stay in 6402.99.79