Neoprene Oil-Resistant Work Boot Upper from Canada
Neoprene upper (synthetic rubber, >90% external rubber/plastics) for overshoes protecting against oil, grease, and chemicals in industrial settings. Lacks foxing and unfit for standard shoe finishing. Falls under 6406.10.45.00 for protective footwear uppers.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Certify neoprene as rubber per Chapter Note 3(a); test for surface dominance
• Pitfall: classifying as gloves/leggings if extended coverage