Baby Rubber Rain Boots from Mexico
Waterproof rubber boots for infants, with short shafts not covering the ankle, ideal for puddle play. Falls under HTS 6405.90.90.30 as other infant footwear, where rubber constitutes the primary outer sole and visible external layer per Chapter Note 3(a).
Duty Rate — Mexico → United States
22.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Document rubber content visibility to naked eye as per Chapter Note 3(a); include sizing proof for infant classification
• Pitfall: confusing with taller boots that cover ankle, requiring 6401 classification