Low-Cost PVC Steel Toe Industrial Shoes
Low-cost PVC steel toe industrial shoes are ankle-high shoes with PVC uppers and rubber-like plastic soles, featuring steel toe-caps for protection. They fall under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, as they are not sports footwear and the materials align with chapter definitions.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 17.5% | — | 17.5% |
| 🇲🇽Mexico | 17.5% | — | 17.5% |
| 🇺🇸United States | 17.5% | — | 17.5% |
| 🇩🇪Germany | 17.5% | — | 17.5% |
| 🇯🇵Japan | 17.5% | — | 17.5% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the steel toe-cap is considered a protective metal toe-cap
This sibling item specifically covers footwear with protective metal toe-caps.
If the upper has textile components
If the upper includes significant textile material, it may fall under heading 64.04 for textile upper footwear.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the PVC upper is the dominant external surface material
• Provide product photos showing ankle coverage to avoid classification disputes
• Declare the steel toe-cap as an integral safety feature
Related Products under Tariff item 6402.91.90
6-Inch Steel Toe Rubber Work Boots
These 6-inch high rubber work boots feature plastic outer soles and a protective metal toe-cap, designed for construction sites. The rubber or plastic materials dominate the upper's external surface, and they cover the ankle for full protection. They are priced over $12 per pair, making them suitable for this tariff item as other footwear covering the ankle.
Birkenstock Arizona EVA Sandals
Birkenstock Arizona EVA sandals with ankle-covering EVA straps, where plastic straps and footbed covering constitute over 90% of the visible external upper surface. The sandals are made of rubber/plastics and are not sports footwear. Despite the open design, they are classified as other footwear covering the ankle under this tariff item.
Budget Rubber Steel Toe Safety Shoes
Budget rubber steel toe safety shoes are ankle-high industrial footwear with uppers and outer soles made of rubber or plastics. They incorporate a protective metal toe-cap, which classifies them under tariff item 6402.91.90 as 'Other' footwear covering the ankle, despite the presence of the toe-cap.
Budget Steel Toe Hiking-Style Boots
Budget steel toe hiking-style boots with uppers and outer soles of rubber or plastics, covering the ankle and incorporating a protective metal toe-cap. Despite the hiking appearance, they lack spikes or other attachments for sports, so they are not sports footwear under the chapter notes. The value under $12/pair places them in the lower value range of this tariff item.
Budget Steel Toe Rain Boots
Budget steel toe rain boots are water-resistant ankle boots with PVC plastic uppers and soles, reinforced with a steel toe-cap for light industrial wet environments. They are classified under tariff item 6402.91.90 as other rubber/plastic footwear covering the ankle, as they are not sports footwear and the materials are rubber or plastics.
Composite Toe Work Boots
These industrial work boots feature rubber or plastic uppers and soles, ankle coverage, and a protective metal toe-cap for hazard protection. Priced over $12 per pair, they are designed for demanding work environments, providing durability and safety. The upper's dominant external surface is rubber or plastic, qualifying them under this tariff item.