Rubber Rain Boots from Mexico
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 — Mexico → United States
30%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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