Budget Rubber Steel Toe Safety Shoes from China
Budget rubber steel toe safety shoes are ankle-high industrial footwear with uppers and outer soles made of rubber or plastics. They incorporate a protective metal toe-cap, which classifies them under tariff item 6402.91.90 as 'Other' footwear covering the ankle, despite the presence of the toe-cap.
Duty Rate — China → Canada
17.5%
Import Tips
• Ensure the steel toe-cap is clearly declared as an integral part of the footwear, not a separate accessory
• Verify the upper material composition—rubber or plastics must dominate the external surface area
• Keep purchase invoices handy to substantiate the value if questioned by CBSA