Budget Steel Toe Hiking-Style Boots from Canada
Entry-level ankle boots mimicking hiking style but with rubber/plastics construction and protective steel toe-cap for work use, at $9/pair. Fits 6402.91.26.00 as non-sports (no spikes per note), rubber/plastics dominant. Ground-contact sole is rubber per Note 4(b).
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Distinguish from true hiking shoes—no water protection claim to avoid US Note active classification
• Document no textile sole weakness per US Note for rubber sole confirmation