Safety Metal Toe PVC Boots from United States
Safety metal toe PVC boots with rubber/plastic soles and a protective metal toe-cap, designed for chemical-resistant environments. The PVC construction covers the ankle, and the boots are not sports footwear. Exceeding $12/pair, they are classified in the higher value range of this tariff item.
Duty Rate — United States → Canada
17.5%
Import Tips
• Document the PVC material as the dominant external surface of the upper to support classification
• Ensure the boots are not designed for sports, as that would change the subheading
• Keep invoices showing the value over $12/pair, as this affects the applicable duty rate