Women's Rubber Rain Overshoes from China

These overshoes are made entirely of rubber with outer soles and uppers of rubber or plastics, designed to be worn over regular shoes as protection against water, rain, and inclement weather. They classify under HTS 6402.99.33.50 because they are 'other' protective footwear for women, not sports or protective active types, with predominant rubber/plastic materials per Chapter Note 4. The full rubber construction ensures protection without qualifying as coated textile under other subheadings.

Duty Rate — China → United States

55%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)

Import Tips

Verify the upper and sole are predominantly rubber/plastics via visible external layer (Chapter Note 3); provide material composition certificates

Label clearly as overshoes for women to avoid misclassification as regular shoes

Watch for undervaluation pitfalls in weatherproof claims during valuation