Waterproof Textile Rain Boots from Canada
These rain boots feature uppers made primarily of textile materials with a rubber outer sole, designed specifically to protect against water and inclement weather when worn over regular shoes. They fall under HTS 6404.19.20.90 as protective footwear with textile uppers and rubber soles, not qualifying as sports footwear. The textile upper provides the greatest external surface area per Chapter Note 4(a).
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
• Verify the textile upper has the greatest external surface area (no account for reinforcements) and document material composition to avoid reclassification
• Provide lab tests confirming waterproofing for protection against water/inclement weather to justify this tariff line