Budget Steel Toe Rain Boots from Germany
Budget steel toe rain boots are water-resistant ankle boots with PVC plastic uppers and soles, reinforced with a steel toe-cap for light industrial wet environments. They are classified under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, as they are not sports footwear and the materials are rubber or plastics.
Duty Rate — Germany → Canada
17.5%
Import Tips
• Ensure the PVC upper and sole are the dominant materials
• Confirm the boots are not designed for sports, which would fall under different subheadings
• Keep invoices to substantiate the value if duty rates are questioned