Women's Neoprene Cold Protection Overshoes from Japan
Neoprene rubber overshoes for women insulate against cold while repelling water, ideal for outdoor work. Classification under HTS 6402.99.33.45 as women's work footwear with rubber uppers/soles for inclement protection. Visible rubber layer complies with Chapter Note 3.
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%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Test for neoprene's rubber classification; woven fabrics with rubber layer count as rubber
• Size labeling must indicate women's fit to secure subheading
• Avoid reclass as gloves if hand coverage included