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Women's Grease-Proof PVC Factory Overshoes from Japan

PVC overshoes for women's factory work, preventing grease penetration while covering ankles over safety shoes. Slip-resistant soles of plastics. Classifies in HTS 6402.91.50.45 for protection against grease/chemicals.

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

Factory end-use letters help distinguish from consumer rainwear

Test sole for ground contact area >50% plastics per Note 4(b)

Declare HTS precisely; nearby codes have different rates