Women's Waterproof Galoshes from China
Classic rubber galoshes for women protect against water and snow when worn over dress shoes, featuring all-rubber construction. They are 'other' footwear under 6402.99.33.50 for water protection, women's category, with rubber as primary upper/sole material ignoring minor accessories (Chapter Note 4).
Duty Rate — China → United States
57.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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
• Confirm no leather uppers (Chapter Note 3(b)) via fiber analysis
• Use 'galoshes/overshoes' terminology consistently
• Avoid undervaluing by separating weatherproofing as feature vs inherent design