Men's Rubber Rain Shoes from Canada
Water-resistant men's shoes with fully rubber uppers and outer soles, suitable for light rain and wet conditions. Classified under HTS 6402.99.79.30 as other footwear for men with rubber/plastics materials, valued $3-$6.50/pair, excluding sports footwear per subheading note.
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
• Test outer sole for predominant rubber/plastics contact with ground per Note 4(b), ignoring minor reinforcements
• Include lab test reports confirming non-textile sole durability if questioned by CBP under US Note
• Avoid common pitfall of misdeclaring value; use FOB invoices excluding shipping for accurate pair valuation