Budget Steel Toe Hiking-Style Boots from China
Budget steel toe hiking-style boots with uppers and outer soles of rubber or plastics, covering the ankle and incorporating a protective metal toe-cap. Despite the hiking appearance, they lack spikes or other attachments for sports, so they are not sports footwear under the chapter notes. The value under $12/pair places them in the lower value range of this tariff item.
Duty Rate — China → Canada
17.5%
Import Tips
• Ensure the steel toe-cap is declared as an integral part of the footwear, not a separate accessory, to avoid reclassification
• Keep commercial invoices showing the value per pair, as the duty rate may vary with value thresholds
• Verify that the boots do not have spikes or similar attachments, which would shift them to sports footwear subheadings