Metal Toe Construction Boots from Mexico
Metal toe construction boots covering the ankle, with rubber/plastics uppers and soles and a steel toe-cap for protection against falling objects. The materials are predominantly rubber or plastics, and the boots are not sports footwear. Valued at $10/pair, they fall under the lower value range of this tariff item.
Duty Rate — Mexico → Canada
17.5%
Import Tips
• Provide safety certification documents to confirm the toe-cap's protective role, which supports classification under this item
• Ensure the boots are not designed for sports, as that would change the subheading
• Keep records of the material composition to show rubber/plastics dominance in the upper and sole