Oil-Resistant Steel Toe Galoshes from Japan
Durable galoshes featuring steel toe-caps, rubber uppers, and oil-resistant soles, designed to slip over work shoes for protection in greasy or wet industrial conditions. They cover the ankle and shield against inclement weather. Under 6402.91.10.00 for its overfootwear protective role with metal toes.
Duty Rate — Japan → United States
77.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Test outer sole for oil resistance per ASTM standards and retain reports
• Declare as overshoes to distinguish from regular boots during entry
• Watch for reclassification if toe-cap is plastic rather than metal