Rubber Rain Ankle Boots from Canada

These ankle-high boots feature uppers constructed almost entirely of rubber or plastics, covering the ankle for protection during wet conditions. They classify under HTS 6402.91.40.67 because over 90% of the external surface area of the upper is rubber/plastics, without foxing or foxing-like bands, and not designed as protective overshoes. The outer sole is also of rubber or plastics, fitting the 'other footwear' category.