Protective Steel Toe Garden Boots from United States
Protective steel toe garden boots are rubber ankle boots with steel toe-caps for gardeners, featuring plastic reinforcements on uppers and soles. They are classified under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, as they are not sports footwear and the materials are rubber or plastics.
Duty Rate — United States → Canada
17.5%
Import Tips
• Verify the boots are not toy footwear, which falls under Chapter 95
• Ensure the rubber upper and sole are the dominant materials
• Provide product descriptions showing the steel toe-cap is for protection, not decoration