Cheap Steel Toe Plastic Clogs from Canada
Plastic molded clogs reinforced with a metal toe-cap for basic safety, valued not over $3/pair. Upper and sole of plastics qualify under HTS 6402.99.12.00 as other footwear with protective metal toe-cap. Suitable for food service or wet environments.
Duty Rate — Canada → United States
34%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document toe-cap as 'protective' with compression test data; non-safety caps may reclassify
• For clogs, confirm outer sole material by ground contact area, excluding accessories
• Use HTS advisory opinions for borderline low-value safety claims to preempt audits