Low-Cost PVC Steel Toe Industrial Shoes from Mexico
Low-cost PVC steel toe industrial shoes are ankle-high shoes with PVC uppers and rubber-like plastic soles, featuring steel toe-caps for protection. They fall under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, as they are not sports footwear and the materials align with chapter definitions.
Duty Rate — Mexico → Canada
17.5%
Import Tips
• Ensure the PVC upper is the dominant external surface material
• Provide product photos showing ankle coverage to avoid classification disputes
• Declare the steel toe-cap as an integral safety feature