Women's Oil-Resistant Work Overshoes from Canada
Heavy-duty overshoes with rubber soles and plastic uppers resist oil and grease penetration, designed for industrial wear over shoes. HTS 6402.99.33.50 applies as women's 'other' protective footwear explicitly against oil/grease, with rubber/plastics dominant per notes. Not for sports or hiking per definitions.
Duty Rate — Canada → United States
47.5%
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
• Provide ASTM oil-resistance test reports for tariff support
• Ensure invoices state 'worn over other footwear' to match subheading
• Pitfall: classifying sets with gloves as footwear sets—separate components