Servus Hi-Top Rubber Work Galoshes from Mexico
Heavy-duty neoprene rubber galoshes molded as one-piece over-boot for waterproof protection, no nails or plugs used in construction. HTS 6401.99.90.00 for other non-assembled waterproof rubber footwear. Used in industrial fishing/construction with kick-off heel.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Classify as footwear, not protective gear; lacks steel toe for 6403.40 safety shoes
• Document rubber source (headings 4001-4010 compliant) for material verification
• Avoid bulk packing claims; retail-ready units are finished footwear