Rubber Rain Boot Upper from Canada
A pre-formed upper made of over 90% rubber for rain boots, designed as an overshoe to protect against water and inclement weather when worn over regular shoes. It lacks foxing overlapping the upper and is not suitable for finishing into complete footwear. Classified under 6406.10.45.00 as a rubber/plastics upper for protective overshoes per Chapter Note 4(a).
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
• Verify external surface area exceeds 90% rubber/plastics via lab testing; ensure documentation proves it's not foxing-style and unfit for finishing into footwear
• Common pitfall: misclassifying as complete overshoes under 6401-6405