Women's Rubber Rain Shoes from Germany
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 — Germany → United States
37.5%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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