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Women's Rubber Rain Overshoes from Japan

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 — 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

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