Women's Waterproof Work Galoshes from Mexico
Heavy-duty women's galoshes with PVC uppers and soles provide waterproof protection over work boots in wet conditions. HTS 6402.99.33.45 applies as they are work footwear designed for inclement weather exposure. Plastics construction meets external surface area rules.
Duty Rate — Mexico → United States
47.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Use detailed photos and specs showing overshoe design (e.g
• stretch gussets) for classification support
• Ensure country-of-origin marking is visible and durable on rubber/plastic surfaces