Economy Rubber Toe-Protective Construction Boots from China
Economy rubber toe-protective construction boots are basic ankle-height boots with rubber uppers and soles, featuring steel toe-caps for impact protection. They are classified under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, as they do not meet the specific criteria for sports footwear.
Duty Rate — China → Canada
17.5%
Import Tips
• Document that the boots are not designed for sports, as sports footwear falls under different subheadings
• Ensure the rubber upper and sole are the dominant materials
• Provide value evidence if the price is questioned, as low-value items may have different duty treatments