Women's Mid-Calf Rain Boots from Canada
Waterproof mid-calf boots made with rubber uppers and outer soles, designed for women and valued over $12/pair. The outer sole is predominantly rubber in contact with the ground, and the upper has the greatest external surface area of rubber or plastics. This classifies under 6402.91.90.65 as other footwear covering the ankle for women, not sports or protective active footwear.
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
• Verify outer sole material by surface area in ground contact per Chapter Note 4(b); ignore non-durable textiles
• Provide lab tests confirming rubber/plastics comprise greatest upper surface area, excluding reinforcements
• Avoid misclassification as sports footwear by ensuring no provisions for spikes or cleats