Rubber Rain Boot Upper from Germany
A pre-formed upper made of over 90% rubber for rain boots, designed as an overshoe to protect against water and inclement weather when worn over regular shoes. It lacks foxing overlapping the upper and is not suitable for finishing into complete footwear. Classified under 6406.10.45.00 as a rubber/plastics upper for protective overshoes per Chapter Note 4(a).
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
• Verify external surface area exceeds 90% rubber/plastics via lab testing; ensure documentation proves it's not foxing-style and unfit for finishing into footwear
• Common pitfall: misclassifying as complete overshoes under 6401-6405