Neoprene Dive Boot Upper from Canada
Waterproof upper for scuba dive boots made from neoprene rubber sheet with minimal textile backing (<50% external). Rubber visible to naked eye qualifies per Chapter Note 3(a). Used in watersports footwear production.
Duty Rate — Canada → United States
14.5%
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
• Lab tests confirming neoprene as primary rubber material prevent plastics disputes
• Specify 'upper only, no sole' on commercial invoice clearly