Women's Casual Plastic Rain Boots from Canada
Mid-calf rubber boots with plastic uppers designed for wet weather, featuring flexible rubber soles, priced at $9 per pair. They cover the ankle and are general-purpose, not sports footwear. Falls under 6402.91.80.91 due to rubber/plastics materials dominating external surfaces.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Document exact valuation with invoices to stay within $6.50-$12 band; overvaluation risks higher duty
• Confirm no leather content per chapter note 3
• Check for waterproof claims requiring specific testing