Neoprene Oil-Resistant Work Boot Upper from China
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.
Duty Rate — China → United States
26%
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
• Certify neoprene as rubber per Chapter Note 3(a); test for surface dominance
• Pitfall: classifying as gloves/leggings if extended coverage