Winter Steel Toe Rubber Boot Covers from United States
Heavy rubber boot covers with steel toe-caps for protection against snow, ice, water, and extreme cold when worn over winter boots. Feature grippy soles for inclement weather traction. Meets criteria of 6402.99.10 as other footwear with rubber/plastic uppers and soles incorporating a protective metal toe-cap.
Duty Rate — United States → Canada
17.5%
Import Tips
• Document the steel toe-cap and rubber/plastic materials to support classification under 6402.99.10
• Ensure the boot covers are not considered worn footwear (heading 63.09) by providing new/unused status
• Keep records of the product's safety features for CBSA review