Gumleaf Waterproof Overboots from China
Heavy-duty PVC overboots designed to slip over work boots for protection against water, oil, and chemicals in industrial settings. The flexible plastics upper and sole provide full coverage with no leather or textile dominating. Classified under 6402.99.33 for its explicit protective purpose against listed hazards.
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
• Include manufacturer declarations proving 'worn over other footwear' design, avoiding general rubber shoe classification
• Document chemical resistance certifications; U.S
• Note emphasizes durability for sole materials