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
16%
Rate breakdown
9903.03.0110%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
Import Tips
• Certify neoprene as rubber per Chapter Note 3(a); test for surface dominance
• Pitfall: classifying as gloves/leggings if extended coverage