Entry-Level Steel Toe Cargo Boots from Japan
Entry-level steel toe cargo boots are affordable ankle-high boots with plastic-coated uppers and rubber soles, including steel toe-caps for logistics workers. They are classified under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, with the materials and coverage meeting chapter requirements.
Duty Rate — Japan → Canada
17.5%
Import Tips
• Verify the plastic coating on the upper is visible to the naked eye, as per chapter note 3(a)
• Ensure the boots are not sports footwear under subheading note 1
• Provide product specifications showing the steel toe-cap is integrated