Men's Insulated Rubber Galoshes for Cold Weather from Japan
Heavy-duty rubber galoshes with neoprene linings, buckled over street shoes to protect against snow, slush, and freezing temperatures while covering the ankle. Classified in 6402.91.5020 as men's protective footwear against cold or inclement weather with rubber uppers and soles.
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
• Include thermal insulation specs in invoices to prove 'cold weather' protection purpose
• Ensure no spikes/cleats that could shift to sports footwear under subheading note
• Package as individual pairs, not sets with other gear, to prevent parts classification