Rubber Galosh Upper from Canada
Rubber-formed upper with over 90% rubber exterior for galoshes, designed to slip over shoes for water and weather protection without foxing overlap. Not suitable for footwear completion due to overshoe structure. Classified in 6406.10.45.00 for rubber/plastics protective uppers.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Use photos/specs to prove overshoe design and no foxing; ensure no outer sole attachment
• Common error: entry as complete galoshes under 6405.90