6401.99.30.00/Waterproof Rubber Rain Galoshes/China

Waterproof Rubber Rain Galoshes from China

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.

Duty Rate — China → United States

45%

Rate breakdown

9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China

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Import Tips

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

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

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