Women's Rubber Rain Overshoes from Germany
These women's rubber overshoes are designed to slip over regular shoes for protection against rain and inclement weather, with uppers and outer soles entirely of rubber. They cover the ankle and provide waterproofing without absorbing water, qualifying under HTS 6402.91.5050 as protective footwear worn over other shoes. The 'other' subheading applies since they do not feature textile uppers dominant by surface area.
Duty Rate — Germany → United States
Rate breakdown
Import Tips
• Verify that the outer sole and upper are predominantly rubber or plastics by surface area per Chapter Note 4; document material tests to avoid reclassification
• Provide invoices specifying 'overshoes for protection against water or inclement weather' and confirm women's sizing to match the subheading
• Avoid common pitfalls like mislabeling as regular boots; ensure no textile layer is visible externally dominating the surface