Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: > Uppers and parts thereof, other than stiffeners: > Formed uppers: > Other: > Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather

Duty Rate (from China)

23.5%
MFN Base Rate6%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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)

Total Effective Rate23.5%

Products classified under HTS 6406.10.45.00

Rubber Rain Boot Upper

A pre-formed upper made of over 90% rubber for rain boots, designed as an overshoe to protect against water and inclement weather when worn over regular shoes. It lacks foxing overlapping the upper and is not suitable for finishing into complete footwear. Classified under 6406.10.45.00 as a rubber/plastics upper for protective overshoes per Chapter Note 4(a).

PVC Chemical-Resistant Boot Upper

Formed PVC upper comprising over 90% plastics, intended for chemical protective boots worn in lieu of other footwear in hazardous environments. Not designed with foxing band and unsuitable for direct assembly into finished shoes. Fits 6406.10.45.00 for protective uppers against chemicals per the subheading criteria.

Plastic Overshoe Upper for Cold Weather

Pre-formed plastic upper over 90% external surface plastics, for overshoes protecting against cold and inclement weather when worn over street shoes. Excludes foxing design and cannot be finished into standard footwear. Matches 6406.10.45.00 as protective upper per protective use clause (2).

Rubber Galosh Upper

Rubber-formed upper with over 90% rubber exterior for galoshes, designed to slip over shoes for water and weather protection without foxing overlap. Not suitable for footwear completion due to overshoe structure. Classified in 6406.10.45.00 for rubber/plastics protective uppers.

Neoprene Oil-Resistant Work Boot Upper

Neoprene upper (synthetic rubber, >90% external rubber/plastics) for overshoes protecting against oil, grease, and chemicals in industrial settings. Lacks foxing and unfit for standard shoe finishing. Falls under 6406.10.45.00 for protective footwear uppers.

Plastic Snow Boot Overshoe Upper

Injection-molded plastic upper over 90% plastics for snow overshoes guarding against cold and wet weather over regular boots. No foxing overlap, not completable into footwear. Qualifies for 6406.10.45.00 as inclement weather protective upper.

Vinyl Grease-Protective Upper

Vinyl plastics upper (>90% external plastics) for footwear worn in lieu of others to shield against grease in workshops. Excludes foxing design and unsuitable for finishing. Per 6406.10.45.00 for chemical/grease protection.

Rubber Industrial Overshoe Upper

Heavy-duty rubber upper with 90%+ rubber surface for industrial overshoes against chemicals and weather, worn over work boots. No foxing, not for shoe completion. Classed in 6406.10.45.00 per protective criteria.