Gumleaf Over-the-Knee Waterproof Wellingtons from Canada
Heavy-duty rubber wellingtons designed to pull over work boots for protection against water, mud, and cold weather, featuring ankle coverage and a rugged rubber sole. Classified under 6402.91.50 due to rubber construction and specific protective function as overshoes.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label clearly as 'overshoes for protection' to support classification; retain design drawings
• Measure external surface area of materials per Chapter Note 4(a) to confirm rubber dominance