Neoprene Oil-Resistant Work Boot Upper from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%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 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Certify neoprene as rubber per Chapter Note 3(a); test for surface dominance
• Pitfall: classifying as gloves/leggings if extended coverage