Budget PVC Work Overshoes from Japan
Slip-on PVC overshoes covering the ankle with rubber/plastic sole for temporary protection over regular shoes. Under HTS 6402.91.60 for value not over $3/pair, outer soles/uppers of plastics, excluding sports or protective active types.
Duty Rate — Japan → United States
58%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Confirm not 'sports footwear' per Subheading Note 1—no spikes or athletic design
• Avoid classifying as 'parts' (Heading 6406 excludes trimmings but requires specific sole function)
• Require country-of-origin certificates; Chinese bulk PVC often hits this low-value category