Neoprene Dive Boot Upper from Mexico
Waterproof upper for scuba dive boots made from neoprene rubber sheet with minimal textile backing (<50% external). Rubber visible to naked eye qualifies per Chapter Note 3(a). Used in watersports footwear production.
Duty Rate — Mexico → United States
14.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Lab tests confirming neoprene as primary rubber material prevent plastics disputes
• Specify 'upper only, no sole' on commercial invoice clearly