6406.10.45.00

Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather

Duty rates

General (MFN): 6%
Special programs: Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)
Column 2 (non-MFN): 35%
Unit of quantity: prs.

“General” applies to imports from most trading partners under normal trade relations. “Special” lists products eligible for reduced or duty-free treatment under programs like GSP, USMCA, CAFTA-DR, or individual free-trade agreements. “Column 2” applies to imports from countries without normal trade relations (currently Cuba and North Korea).

Chapter 64

Footwear, gaiters and the like; parts of such articles (Section XII — Footwear, headgear, umbrellas)