Composite Toe Work Boots from Canada
Industrial work boots with rubber or plastic uppers and soles, ankle coverage, and a protective metal toe-cap for hazard protection. Priced over $12/pair, they match HTS 6402.91.30.00 as the upper's dominant external surface is rubber/plastics and sole contacts ground via plastics per notes.
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
• Provide lab test reports confirming metal toe-cap impact resistance; CBP often audits safety claims
• Avoid classifying as 'protective active' under 6402.91.42 if not using coated textile for water protection
• Declare exact value per statutory pair, watching for undervaluation pitfalls in commercial invoices