Women's Waterproof Hiking Galoshes from China
Women's slip-on galoshes with textile uppers and rubber soles designed to wear over hiking boots for water and trail protection. Qualifies under 6404.19.20.60 as women's protective footwear against water and inclement weather, not sports footwear.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide user manual or packaging proving 'worn over other footwear' intent
• Test outer sole durability; US note excludes weak textiles from sole material calc