Women's PVC Chemical-Resistant Overshoes from Japan
PVC overshoes engineered for protection against chemicals, oils, and grease, worn over work boots with fully plastic uppers and soles. They fit HTS 6402.99.33.50 as women's 'other' footwear protecting against listed hazards, with plastics as the dominant external material per Chapter Notes 3 and 4(b). Not sports footwear or high-value protective active per subheading notes.
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
• Conduct surface area tests for upper/sole materials to confirm plastics dominance (ignore reinforcements)
• Include safety data sheets proving chemical resistance for tariff justification
• Ensure 'for women' sizing specs (e.g
• US 5-10) to prevent reclassification