Chemical-Resistant Textile Boot Covers from United States
These disposable or reusable boot covers have textile uppers and rubber soles, designed to protect against chemicals, oils, and grease when worn over work boots. They are not disposable foot coverings of flimsy material without applied soles, as they have rubber soles. Under Chapter 64 Note 1(a), only flimsy coverings without applied soles are excluded; these have applied soles, so they fall under 6404.19.90 as 'Other' footwear with textile uppers and rubber soles.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the boot covers have applied rubber soles to qualify for Chapter 64; flimsy coverings without soles are classified elsewhere
• Declare the textile upper and rubber sole accurately
• Provide safety data sheets if claiming protective function for CBSA