Steel Toe Waterproof Work Boots from Japan
The Steel Toe Waterproof Work Boots feature waterproof uppers and outer soles made entirely of rubber or plastics, molded together without stitching or riveting. The uppers cover the ankle but not the knee, and they are designed for work environments. These are not downhill ski-boots, so they do not meet the specific description of tariff item 6401.92.20; they fall under a sibling item for other waterproof footwear.
Duty Rate — Japan → Canada
0%
Import Tips
• These boots are not downhill ski-boots, so classify them under the appropriate sibling item (e.g
• 6401.92.91 for rubber or 6401.92.92 for plastics)
• Provide the CBSA with the boot's material composition and construction method to avoid delays
• Check if the boots qualify for preferential tariff treatment based on origin