Women's Neoprene Cold Weather Overshoes from Canada
Neoprene overshoes provide insulation against cold and inclement weather, slipping over boots with rubber/plastic uppers and outsoles. Classified in 6402.99.33.50 for women's protective 'other' footwear against cold, as neoprene qualifies as rubber/plastics with greatest external surface (Chapter Note 4). Excludes sports definitions and non-durable textiles.
Duty Rate — Canada → United States
47.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document neoprene as rubber/plastics per Chapter Note 3(a) with lab tests if challenged
• Specify 'overshoes' in invoices to distinguish from regular boots
• Common pitfall: incorrect gender classification based on marketing vs actual sizing