Women's Waterproof Work Boots from Canada
These ankle-high women's boots have rubber uppers and soles for durability in wet work conditions like fisheries or agriculture. HTS 6402.91.80.45 applies to this women's work footwear valued over $6.50 but not over $12/pair.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document intended work use (e.g
• via buyer contracts) to distinguish from casual footwear
• Check outer sole material contact area with ground per Note 4(b); ignore non-durable textiles per US Note
• Ensure no spikes/cleats that could reclassify as sports footwear under Subheading Note 1