Rubber Upper Steel Toe Casual Shoes from Canada
Everyday-style shoes with rubber uppers dominating 90+% external area and discreet steel toe-caps for light-duty protection. Lacks excluded foxing/overshoe traits. HTS 6402.99.0400 designation.
Duty Rate — Canada → United States
16%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Label fiber/plastic content accurately despite 'casual' appearance
• Certify metal toe impact resistance for tariff justification
• Beware textile lining visibility misleading surface area calc