Women's Leather-Look Rain Boots from Canada
Ankle-high rain boots made entirely from PVC plastic mimicking leather texture, with rubber outer soles for wet conditions. Valued over $12/pair, they provide casual weather protection without sports features. Fits 6402.91.90 as rubber/plastics construction covering the ankle.
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
• Document that plastic constitutes greatest external surface area of upper per Chapter Note 4(a)
• Include lab tests confirming rubber/plastics (including visible external layers) vs. textile per Chapter Note 3
• Label clearly as footwear pairs for accurate quantity declaration on entry