Plastic Overshoe Upper for Cold Weather from Mexico
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 — Mexico → United States
16%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document protective intent with specs showing water/cold resistance; measure external area excluding reinforcements
• Pitfall: confusing with insoles under 6406.20