Men's Waterproof Hiking Boots from Canada
Affordable men's mid-cut hiking boots with a coated plastic textile upper and rubber sole, designed for light trails but not qualifying as protective active footwear due to value under $24/pair. Valued at $5/pair, they cover the ankle and fit HTS 6402.91.70.30 for other rubber/plastics footwear. The coating makes plastics visible per Chapter Note 3(a).
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
• Test for water resistance claims; if not via coated/laminated textile over $24/pair, it avoids protective active subheadings
• Document per-pair pricing with invoices; customs scrutinizes value brackets closely for this range
• Include upper material breakdown in entry docs to prove plastics dominance over any minor leather reinforcements