Muck Boot Chore Overshoes from Japan
Neoprene and rubber overshoes from Muck Boot that slip over farm or work boots to protect against water, chemicals, and cold, with ankle-high coverage. Meets HTS 6402.91.50 as rubber/plastics footwear specifically for protective wear over other shoes.
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 evidence of chemical resistance (e.g
• MSDS) to justify protective classification
• Ensure entry docs specify 'ankle-covering overshoes' to match hierarchy
• Watch for reclassification if sold in sets with boots, potentially under 6402.99 as ensembles