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. These covers feature grippy soles for inclement weather traction. They are classified under this tariff item as other footwear, not incorporating a protective metal toe-cap.
Duty Rate — United States → Canada
17.5%
Import Tips
• Confirm the steel toe-cap is not protective; if it is, use 6402.99.10
• Provide specifications for rubber material and cold resistance
• Ensure the product is not classified as protective overshoes under other headings