Plastic Safety Toe Work Boots from Mexico
Plastic safety toe work boots feature uppers and outer soles made primarily of rubber or plastics, covering the ankle, and incorporate a protective metal toe-cap. They are classified under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, consistent with the chapter's material and coverage rules.
Duty Rate — Mexico → Canada
17.5%
Import Tips
• Confirm the upper's external surface is predominantly plastic or rubber
• Ensure the boots are not worn footwear (heading 63.09) or orthopaedic (heading 90.21)
• Keep specifications for the metal toe-cap to support classification