Men's Matte Finish Rubber Galoshes from Mexico
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.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• 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