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Women's Rubber Rain Overshoes from China

These women's rubber overshoes are designed to slip over regular shoes for protection against water, rain, and inclement weather. The outer sole and uppers are primarily of rubber or plastics, classifying them under HTS 6402.99.33.45 as work footwear for women providing waterproof coverage. They meet the criteria for footwear worn over other shoes to shield against environmental elements.

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 outer sole and upper materials are predominantly rubber or plastics by surface area per Chapter Note 4 to avoid reclassification

Provide lab test reports confirming waterproofing properties to support classification as protective against water or inclement weather

Label clearly as 'work footwear' and include gender-specific sizing for women to match the subheading