Women's Waterproof Hiking Galoshes from Germany
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 — Germany → United States
37.5%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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