Steel Toe Safety Hiking Boots from Japan
Steel toe safety hiking boots with uppers and outer soles predominantly of rubber or plastics, covering the ankle and incorporating a protective metal toe-cap. Despite the hiking style, they lack spikes or similar attachments, so they are not sports footwear. Valued over $12/pair, they are in the higher value range of this tariff item.
Duty Rate — Japan → Canada
17.5%
Import Tips
• Confirm that the boots do not have provision for spikes, which would reclassify them as sports footwear under subheading note 1
• Provide documentation of the metal toe-cap's protective function
• Ensure the value per pair is accurately declared, as higher-valued boots may have different rates