Plastic Upper Steel Toe Safety Shoes from China
Plastic upper steel toe safety shoes are durable ankle boots with molded plastic uppers and rubber outsoles, equipped with a protective steel toe-cap for warehouse use. They are classified under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, with the materials meeting chapter definitions.
Duty Rate — China → Canada
17.5%
Import Tips
• Confirm the plastic upper is the dominant external surface material
• Ensure the boots are not orthopaedic footwear, which falls under heading 90.21
• Keep safety certification documents for the steel toe-cap