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

9903.03.0110%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

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