Plastic Snow Boot Overshoe Upper from Canada
Injection-molded plastic upper over 90% plastics for snow overshoes guarding against cold and wet weather over regular boots. No foxing overlap, not completable into footwear. Qualifies for 6406.10.45.00 as inclement weather protective upper.
Duty Rate — Canada → United States
16%
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
• Include weather resistance test reports; distinguish from insoles
• Avoid misentry as Chapter 39 plastics if shape ambiguous