Muck Boot Arctic Sport Rubber Overshoes from Japan
Insulated rubber overshoes from Muck Boot designed for cold weather protection, worn over work boots to shield against snow, water, and sub-zero temperatures. The ankle-high rubber construction with aggressive tread sole qualifies under rubber/plastics protective footwear. Specifically matches 6402.91.50.90 'other' protective category.
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
• Provide insulation specs and temperature ratings to substantiate 'cold protection' claim for Customs
• Ensure entry paperwork specifies 'worn over other footwear' to differentiate from regular boots
• Test outer sole durability per US Note to confirm rubber contact surface dominance