Oil-Resistant Steel Toe Galoshes from Canada
Durable galoshes featuring steel toe-caps, rubber uppers, and oil-resistant soles, designed to slip over work shoes for protection in greasy or wet industrial conditions. They cover the ankle and shield against inclement weather. Under 6402.91.10.00 for its overfootwear protective role with metal toes.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test outer sole for oil resistance per ASTM standards and retain reports
• Declare as overshoes to distinguish from regular boots during entry
• Watch for reclassification if toe-cap is plastic rather than metal