Women's Rubber Rain Boots Mid-Calf from Canada
These women's mid-calf rain boots feature uppers made almost entirely of rubber or plastics, covering the ankle for protection against wet weather. They qualify under HTS 6402.91.4050 because over 90% of the external surface area of the upper is rubber/plastics, without foxing or foxing-like bands, and are designed for women. The outer sole is also of rubber or plastics, providing waterproof functionality.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify upper material composition exceeds 90% rubber/plastics via lab testing to avoid reclassification
• Include detailed photos and construction diagrams in entry docs to confirm no foxing band
• Label clearly as women's footwear; misgendering can lead to duty rate errors