Rubber Rain Boots from Germany
Mid-calf rubber boots with plastic linings for wet weather, valued over $12/pair. Classified 6402.99.90 as other rubber/plastics outer soles/uppers, not sports or protective active.
Duty Rate — Germany → United States
20%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Distinguish from protective active by lacking coated textile water protection per US note
• Provide ground-contact sole material proof
• Bundle documentation for seasonal import surges