Metal Toe Construction Boots from Canada
Ankle-covering construction boots with rubber/plastics uppers and soles, featuring a steel toe-cap for protection against falling objects. Valued at $10/pair, they fit HTS 6402.91.26.00 as non-sports footwear with protective metal reinforcement. The design prioritizes durability in job sites while adhering to outer sole material rules in Note 4(b).
Duty Rate — Canada → United States
30%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label footwear clearly with country of origin and safety certifications; missing docs lead to CBP holds
• Measure external surface areas precisely for uppers (rubber/plastics dominant) to confirm heading 6402