Women's Waterproof Work Welt Boots from Canada
Leather welt work boots treated for water resistance, suitable for outdoor labor. HTS 6403.99.40.20: welt work footwear with leather uppers, rubber soles; waterproofing doesn't change material per Chapter notes unless laminated textile.
Duty Rate — Canada → United States
15%
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
• Disclose treatments; ensure not qualifying as 'coated textile' per US note
• Label 'work footwear' clearly to avoid casual classification