Men's Oil-Proof Rubber Galoshes from Japan
Heavy-duty rubber galoshes worn over shoes to shield against oil, grease, and wet conditions in industrial settings. HTS 6402.99.33.20 covers these as men's other protective footwear with rubber outer soles and uppers, where rubber provides the greatest external surface per Chapter Note 4.
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
• Conduct surface area analysis of uppers and soles to confirm rubber/plastics >50% external area; retain photos/measurements for audits
• Declare as 'overshoes' in commercial invoices to align with 'worn over or in lieu of' criterion; vague descriptions lead to delays
• Check for REACH compliance if sourced from EU, as chemical protections may require additional US EPA filings