Waterproof Textile Rain Overshoes from Japan
These lightweight overshoes are made with textile uppers and rubber soles, designed to slip over regular shoes for protection against rain and inclement weather. They feature waterproof coatings and are classified under 6404.19.20 as protective footwear worn over other footwear. The textile upper dominates the external surface area per Chapter Note 4(a).
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
• Verify waterproofing is via coated textile per US notes; provide lab tests if challenged on classification
• Ensure documentation shows intended use as overshoes, not primary footwear, to avoid reclassification
• Label fiber content accurately for textile uppers; common pitfall is misstating rubber vs textile dominance