Men's Matte Finish Rubber Galoshes from Canada
Pull-on matte rubber ankle galoshes over shoes, rubber soles, over $12/pair. Full rubber/plastics construction for 'other' non-sports ankle footwear under 6402.91.90.95.
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Galoshes as overshoes still classify by upper material if complete footwear
• Prove retail value over $12 with UPC/sales data
• Avoid textile lining dominance claims