Temporary Construction Plastic Boots from Canada
Disposable plastic ankle boots for short-term site use over work shoes, rubber soles. HTS 6402.91.60 for value <$3/pair, non-protective rubber/plastic footwear.
Duty Rate — Canada → United States
58%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Not 'protective active' unless coated textile over $24 (US Note)
• OSHA labeling optional but aids commercial entry
• Palletize to maintain pair integrity for valuation