Women's Insulated Rubber Work Galoshes from Canada
Ankle-high rubber galoshes with neoprene lining for women, protecting against cold and wet conditions in outdoor work environments like construction sites. The rubber upper and sole dominate external surface per Chapter Note 4. HTS 6402.91.50.45 applies as women's work footwear for protection against cold/inclement weather.
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
• Include thermal insulation test data to prove cold protection, avoiding shift to general footwear
• Confirm 100% rubber/plastics external upper via photos; textiles inside don't count per notes
• Watch for valuation over $12/pair thresholds in nearby subheadings; declare accurately