Men's Matte Finish Rubber Galoshes

Pull-on matte rubber ankle galoshes over shoes, rubber soles, over $12/pair. Full rubber/plastics construction for 'other' non-sports ankle footwear under 6402.91.90.95.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China20%+17.5%37.5%
🇲🇽Mexico20%+10.0%30%
🇨🇦Canada20%+10.0%30%
🇩🇪Germany20%+10.0%30%
🇯🇵Japan20%+10.0%30%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6401.92.90Higher: 55% vs 37.5%

If fully waterproof rubber throughout

Molded waterproof rubber footwear in 6401.

6406.90Lower: 10% vs 37.5%

If imported as removable uppers only

Parts heading for non-excluded components.

5903.90.30Higher: 37.7% vs 37.5%

If textile base with thin rubber coating

Textile fabric impregnated with plastics per Chapter Note 3(a).

Not sure which classification is right?

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Import Tips & Compliance

Galoshes as overshoes still classify by upper material if complete footwear

Prove retail value over $12 with UPC/sales data

Avoid textile lining dominance claims