Steel Toe Rain Overshoes from China
Heavy-duty rubber overshoes with protective steel toe-caps designed to be worn over regular shoes for protection against rain, water, and cold weather. The outer sole and uppers are primarily rubber or plastics, with the metal toe-cap providing impact protection. Classified under 6402.99.08.00 due to its protective purpose against inclement weather and incorporation of a metal toe-cap.
Duty Rate — China → United States
57.5%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the steel toe-cap meets ASTM F2413 safety standards and provide certification documentation for customs
• Label footwear clearly with material composition (rubber/plastics uppers) to avoid reclassification under textile headings