Gumleaf Over-the-Boot Waterproof Covers from China
These slip-on rubber overshoe covers are designed to protect regular boots from water, mud, and chemicals during outdoor work. Uppers of rubber are molded directly to the sole without stitching or mechanical fastening, qualifying under HTS 6401.99.60.00 as protective footwear worn over other shoes.
Duty Rate — China → United States
57.5%
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
Import Tips
• Document construction method showing no stitching/riveting; photos or diagrams help CBP verification
• Ensure 'designed to be worn over other footwear' is evident in product specs to distinguish from regular boots
• Avoid common error of undervaluing; these often incur higher scrutiny for workwear protection claims