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Rubber Galosh Upper from Japan

Rubber-formed upper with over 90% rubber exterior for galoshes, designed to slip over shoes for water and weather protection without foxing overlap. Not suitable for footwear completion due to overshoe structure. Classified in 6406.10.45.00 for rubber/plastics protective uppers.

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

Use photos/specs to prove overshoe design and no foxing; ensure no outer sole attachment

Common error: entry as complete galoshes under 6405.90

Rubber Galosh Upper from Japan — Import Duty Rate | HTS 6406.10.45.00