Children's Rubber Rain Boots
Mid-calf rubber boots with plastic uppers for kids, featuring rubber soles, priced at $5.99/pair for rainy day wear. Visible rubber/plastic external layer per Note 3(a) qualifies for 6402; not sports footwear lacking cleat provisions.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If valued not over $3/pair
Lower value threshold uses separate subheading 6402.99.20.
If imported as rubber boot uppers/parts only
Parts of rubber footwear (excluding listed exclusions per Note 2) go to 4015, not complete shoes.
If leather uppers predominate
Leather as primary upper material per Note 4(a) classifies under 6403.
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
• Size labeling must match US child standards; include HTS on packing list to speed customs
• Test outer sole ground contact area per Note 4(b); rubber must predominate over any textile
Related Products under HTS 6402.99.79.90
Unisex Plastic Casual Sneakers
Affordable unisex sneakers featuring uppers primarily of synthetic plastic materials and rubber outer soles, designed for everyday casual wear. The upper's dominant external surface is plastic, with no leather or textile predominance, classifying them under 6402.99 as other footwear valued between $3-$6.50/pair. These are not sports or protective footwear per chapter notes.
Women's Jelly Pool Slides
Open-toe slide sandals made entirely from translucent PVC plastic uppers and rubber soles, ideal for beach or pool use, valued at $4.50/pair. Plastic constitutes the greatest external surface area of the upper per chapter Note 4(a), fitting 6402.99 as non-sports, non-leather footwear.
Men's PVC Garden Clogs
Durable molded PVC clogs with rubber soles for gardening, valued $6/pair, uppers of plastic visible to naked eye. Fits 6402.99.79.90 as other non-sports footwear; sole material determined by ground contact per Note 4(b).
Youth Rubber Flip-Flops
Basic Y-shaped strap flip-flops for youth with all-rubber/plastic construction, valued $3.75/pair. Classifies in 6402.99.79.90 as everyday other footwear, rubber sole in ground contact.
Ladies' Plastic Espadrille Flats
Flat espadrille-style shoes with plastic uppers over minimal jute, rubber soles, $5.80/pair. Plastic external layer visible/dominant per Note 3(a)/4(a), non-sports other footwear.
Toddler Plastic Sandals
Adjustable strap sandals for toddlers made with plastic uppers and rubber outsoles, retail $4.25/pair. Greatest external surface plastic per Note 4(a), other footwear under 6402.99 not exceeding value limit.