Gumleaf Over-the-Knee Waterproof Wellingtons from China
Heavy-duty rubber wellingtons designed to pull over work boots for protection against water, mud, and cold weather, featuring ankle coverage and a rugged rubber sole. Classified under 6402.91.50 due to rubber construction and specific protective function as overshoes.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Label clearly as 'overshoes for protection' to support classification; retain design drawings
• Measure external surface area of materials per Chapter Note 4(a) to confirm rubber dominance