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Plastic Overshoe Upper for Cold Weather from Japan

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).

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Document protective intent with specs showing water/cold resistance; measure external area excluding reinforcements

Pitfall: confusing with insoles under 6406.20

Plastic Overshoe Upper for Cold Weather from Japan — Import Duty Rate | HTS 6406.10.45.00