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
47.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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