Men's Rubber Rain Overshoes from Japan
Pull-on overshoes made entirely of rubber, designed to wear over dress shoes during rain to protect against water penetration. They cover the ankle and provide a waterproof barrier, classifying under 6402.91.5020 as men's protective footwear against water with rubber/plastics 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
• Verify the footwear is explicitly designed for protection against listed elements (water, oil, etc.) with documentation like manufacturer specs to avoid reclassification
• Confirm outer sole and upper are predominantly rubber/plastics by surface area per Chapter Note 4; test reports may be required
• Label clearly as overshoes for men covering the ankle to distinguish from gaiters or non-footwear protectors