Muck Boot Arctic Sport Mid from China
Mid-calf winter waterproof boots with neoprene upper chemically bonded to rubber sole, with no stitching evident. The 4mm thick construction with fleece lining fits the criteria for other molded waterproof rubber footwear under this tariff item.
Duty Rate — China → Canada
20%
Import Tips
• Ensure the neoprene upper is considered rubber under Chapter 64, as it may have a textile base with a rubber layer
• Verify no stitching or mechanical assembly is used
• Provide documentation on the chemical bonding process to support classification