Youth Waterproof Snow Boots from Canada
Youth-sized mid-calf snow boots with rubber soles and synthetic rubber uppers for winter casual use. HTS 6402.91.80 due to rubber/plastics construction covering ankle, valued $6.50-$12/pair; not molded waterproof under 6401.
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
• Confirm not 'waterproof footwear' of 6401 by assembly method
• Winter linings ignored for material determination
• Batch values consistent across sizes