Women's Waterproof Galoshes from Canada
Classic rubber galoshes for women protect against water and snow when worn over dress shoes, featuring all-rubber construction. They are 'other' footwear under 6402.99.33.50 for water protection, women's category, with rubber as primary upper/sole material ignoring minor accessories (Chapter Note 4).
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
• Confirm no leather uppers (Chapter Note 3(b)) via fiber analysis
• Use 'galoshes/overshoes' terminology consistently
• Avoid undervaluing by separating weatherproofing as feature vs inherent design