Steel Toe Rubber Work Boots from Canada
High-ankle work boots featuring a protective steel toe-cap and uppers constructed almost entirely from rubber or plastics, covering over 90% of the external surface area. Designed for industrial use without foxing bands or weatherproofing for over other footwear. Classified under 6402.91.0500 due to the predominant rubber/plastic upper and metal toe protection.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify upper material exceeds 90% rubber/plastics via surface area measurement per Chapter Note 4(a); document with photos or lab tests
• Include steel toe-cap certification and impact test reports to confirm protective feature compliance
• Avoid misclassification as safety footwear if any foxing overlaps upper, which shifts to other subheadings