Composite Toe Plastic Work Shoes from Mexico
Though labeled composite, these feature metal toe-caps within rubber/plastic uppers/soles for protection, valued $8/pair. General safety shoe for factories. Classified under 6402.99.10 as other footwear with a protective metal toe-cap.
Duty Rate — Mexico → Canada
17.5%
Import Tips
• Verify that the toe-cap is indeed metal, as the 'composite' label may be misleading; classification depends on the actual material
• Provide technical specifications showing the metal toe-cap and rubber/plastic construction
• Ensure the shoes are not sports footwear per Subheading Note 1