Protective Toe Warehouse Boots from Japan
Protective toe warehouse boots with rubber/plastic uppers and soles, covering the ankle and incorporating a metal protective toe-cap. The materials are predominantly rubber or plastics, and the boots are not sports footwear. Valued over $12/pair, they fall in the higher value range of this tariff item.
Duty Rate — Japan → Canada
17.5%
Import Tips
• Be prepared to provide evidence of the value per pair, as the duty rate may differ for boots over $12
• Ensure the toe-cap is a permanent feature, not removable, to maintain classification
• Verify that the upper is not textile, as that would reclassify the boots to heading 64.04