Women's Rubber Rain Overshoes from Japan
Pull-on overshoes made entirely of rubber or plastics, designed to be worn over regular shoes to protect against water and inclement weather during work commutes or outdoor tasks. They cover the ankle and provide a waterproof barrier without absorbing moisture. Classified under HTS 6402.91.50.45 as women's work footwear with outer soles and uppers of rubber/plastics, specifically for protection against water and weather.
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 water or inclement weather with documentation like manufacturer specs to avoid reclassification
• Label clearly as women's sizing and include fiber/plastic content if any textiles are visible, per Chapter Note 4(a) on uppers