Children's Rubber Rain Boots from Japan
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.
Duty Rate — Japan → United States
37.5%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• 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