Waterproof Rubber Rain Galoshes

These galoshes are made with uppers and outer soles of rubber or plastics, designed to be worn over shoes as protection against water and inclement weather. They feature no closures like zippers or buckles, relying on a slip-on design for easy use. Classified under 6401.99.30.00 because the uppers are not fixed to the sole by stitching or similar processes and are specifically for waterproof protection without closures.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
πŸ‡¨πŸ‡³China25%+17.5%42.5%
πŸ‡²πŸ‡½Mexico25%+10.0%35%
πŸ‡¨πŸ‡¦Canada25%+10.0%35%
πŸ‡©πŸ‡ͺGermany25%+10.0%35%
πŸ‡―πŸ‡΅Japan25%+10.0%35%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6401.92.90.60Higher: 55% vs 42.5%

If featuring closures like buckles or straps

Overshoes with any closures fall under subheading 6401.92 for waterproof footwear with closures, shifting from the 'without closures' provision.

6405.90.90Lower: 22.5% vs 42.5%

If upper is predominantly textile rather than rubber/plastics

Chapter Note 4(a) bases classification on material with greatest external surface area; textile-dominant uppers move to Chapter 64 heading 6405 for other footwear.

4016.99Lower: 12.5% vs 42.5%

If sold as bulk rubber components, not finished footwear

Unassembled or unfinished rubber articles not qualifying as complete footwear are classified under Chapter 40 as other rubber articles.

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Import Tips & Compliance

β€’ Verify that the footwear meets the 'designed for use without closures' criterion by ensuring no zippers, buckles, or laces are present to avoid reclassification

β€’ Provide lab test reports confirming waterproof properties and material composition (rubber/plastics upper with greatest external surface area) as per Chapter Note 4

β€’ Label products clearly with material content and country of origin; common pitfall is misdeclaring as general overshoes under 6401.92 if closures are added

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