Women's Rubber Rain Boots from Japan
Tall women's rain boots with textile uppers and rubber outer soles, designed as waterproof protection against rain and inclement weather. The textile upper has the greatest external surface area per Chapter Note 4(a), qualifying under 6404.19 for protective footwear worn over or in lieu of other shoes. Not sports footwear per subheading note.
Duty Rate — Japan → United States
77.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify textile upper has greatest external surface area (visual test, no color change considered) and document with photos or lab tests
• Confirm outer sole is rubber/plastics with greatest ground contact per Note 4(b); exclude non-durable textiles
• Avoid misclassification as casual sneakers; provide evidence of protective design for weather/water