Women's Neoprene Cold Weather Overshoes from China
Neoprene overshoes provide insulation against cold and inclement weather, slipping over boots with rubber/plastic uppers and outsoles. Classified in 6402.99.33.50 for women's protective 'other' footwear against cold, as neoprene qualifies as rubber/plastics with greatest external surface (Chapter Note 4). Excludes sports definitions and non-durable textiles.
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
• Document neoprene as rubber/plastics per Chapter Note 3(a) with lab tests if challenged
• Specify 'overshoes' in invoices to distinguish from regular boots
• Common pitfall: incorrect gender classification based on marketing vs actual sizing