Insulated Textile Cold Weather Overshoes from Canada
Overshoes with quilted textile uppers and rubber soles for protection against cold and snow, designed to slip over boots. Falls under 6404.19.20.90 as protective against cold/inclement weather with rubber/plastics soles and textile uppers.
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
• Document insulation specs and weather resistance to differentiate from fashion winter boots
• Measure upper surface area precisely; reinforcements don't count per Chapter Note 4(a)