Rubber-Toe Work Boot Upper from Canada
Durable upper for safety work boots with full rubber toe cap and leather body, where rubber/plastics cover >50% external surface despite minor textile accents. Excludes outer sole per heading scope. Ideal for industrial footwear assembly.
Duty Rate — Canada → United States
14.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include engineering drawings showing rubber cap surface area in documentation
• Certify no outer sole attachment; even partial soles reclassify under 6405/6406.20