Youth Snow Boots Rubber from Canada
Insulated rubber ankle boots for winter snow, with rubber uppers and soles valued over $12/pair. Casual winter protection without ski/boot features. Classifies 6402.91.90 as non-sports rubber/plastics ankle 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
• Confirm no skating/ski provisions to avoid sports reclassification
• Document insulation as accessory, not changing materials
• Value includes any branded linings