&&As per the sample and information received, the “Agrilite” boots are a waterproof working boot for men made from 100% polyurethane. These agricultural boots cover the ankle but do not cover the knee. They incorporate a protective metal toe-cap and are lined with textile material.

Clasificación SA

6401.10.20.00

Razonamiento CBSA

&&Heading 64.01 includes footwear constructed to protect against penetration by water or other liquids. More precisely, it provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging, or similar processes.

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