Waterproof Textile Rain Overshoes from Canada
These lightweight overshoes are made with textile uppers and rubber soles, designed to slip over regular shoes for protection against rain and inclement weather. They feature waterproof coatings and are classified under 6404.19.20 as protective footwear worn over other footwear. The textile upper dominates the external surface area per Chapter Note 4(a).
Duty Rate — Canada → United States
47.5%
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
• Verify waterproofing is via coated textile per US notes; provide lab tests if challenged on classification
• Ensure documentation shows intended use as overshoes, not primary footwear, to avoid reclassification
• Label fiber content accurately for textile uppers; common pitfall is misstating rubber vs textile dominance