6402.91.50.10/Men's PVC Rain Overshoes/Japan

Men's PVC Rain Overshoes from Japan

These waterproof overshoes are made with uppers and outer soles of PVC plastics, designed to slip over regular shoes for protection against rain, water, and inclement weather. They cover the ankle and are specifically intended for men as work footwear in harsh outdoor conditions. Classified under HTS 6402.91.50.10 due to their protective function against water and weather, rubber/plastics construction, and ankle coverage.

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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify the external surface area of plastics exceeds other materials per Chapter Note 4(a) to confirm classification

• Provide lab tests proving water resistance if challenged by customs; include manufacturer specs on protective features

• Avoid misclassification as casual footwear by documenting work-specific design and men's sizing