Entry-Level Safety Toe Boots from Japan
Entry-level safety toe boots with plastic uppers and rubber soles, covering the ankle and featuring a steel protective cap. The rubber and plastics are the dominant materials, and the boots are not designed for sports activities. Priced at $11.99/pair, they fall within the lower value range of this tariff item.
Duty Rate — Japan → Canada
17.5%
Import Tips
• Classify the boots based on the material with the greatest external surface area of the upper; if plastics dominate, ensure this is documented
• Provide proof of the steel toe-cap's protective function to support classification under this item
• Declare the value accurately, as imports over $12/pair may be subject to a different rate