Women's Insulated Cold Weather Boot Covers from Canada
Women's boot covers with textile exteriors and rubber bases for thermal protection against cold and snow, worn over regular boots. Textile upper material prevails per visible external layer rules, fitting 6404.19.20.60 for weather protection.
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
• Use photos showing external textile surface >50% for ruling requests
• Avoid bulk packaging misclass as parts (6406); retail packs stay finished goods
• Check for rubber layer visibility qualifying plastics per chapter note