Rubber Metal Toe Safety Shoes from Canada
Economical rubber shoes with plastic uppers and a steel toe-cap for toe protection, designed for light industrial use. Falls under HTS 6402.99.12.00 as other footwear with rubber/plastics outer soles and uppers, featuring a protective metal toe-cap, and valued not over $3/pair. The material composition is determined by greatest external surface area.
Duty Rate — Canada → United States
34%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Label footwear clearly with materials and country of origin; ensure metal toe-cap is visible and documented in entry docs
• Test outer sole for predominant rubber/plastics contact with ground, ignoring minor reinforcements per Chapter Note 4(b)