Steel Toe Safety Work Boots from China
Steel toe safety work boots are ankle-high boots with uppers and outer soles made primarily of rubber or plastics, incorporating a protective metal toe-cap for safety in industrial environments. They are classified under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, with the metal toe-cap not changing the base classification.
Duty Rate — China → Canada
17.5%
Import Tips
• Verify the upper's external surface is predominantly rubber or plastic
• Ensure the boots are not worn footwear (heading 63.09) or orthopaedic (heading 90.21)
• Provide clear documentation of the metal toe-cap as an integral safety feature