Men's Chemical-Resistant Plastic Boot Covers from Japan
Disposable or reusable boot covers with plastic uppers and soles protect against chemicals, oils, and grease when worn over work boots. Classified under HTS 6402.99.33.20 for men's footwear with rubber/plastics materials designed for protection in lieu of other footwear, adhering to material dominance rules in Chapter Notes 4(a)-(b).
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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include safety data sheets (SDS) proving chemical resistance to support subheading 6402.99.33 claim; CBP often requests this for verification
• Ensure 'for men' sizing standards (e.g
• US 7+) are documented, as unisex items risk reclassification to women's or other categories
• Avoid bulk packaging mislabeled as parts; classify as complete footwear units to prevent shift to heading 6406