Gumleaf Over-the-Boot Waterproof Rubber Covers from Japan
Pull-on rubber galoshes designed to fit over existing shoes or boots, providing protection against water, snow, and slush during inclement weather. Constructed fully from rubber with a textured sole for traction. Fits HTS 6402.99.33.90 as 'footwear designed to be worn over other footwear' for environmental protection.
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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document design intent as overfootwear with photos/specs showing adjustable straps or stretch fit for covering other shoes
• Avoid common pitfall of classifying as gaiters (6217); must have complete sole coverage
• Comply with ASTM waterproof testing standards for customs validation