Metal Toe Construction Boots
Metal toe construction boots covering the ankle, with rubber/plastics uppers and soles and a steel toe-cap for protection against falling objects. The materials are predominantly rubber or plastics, and the boots are not sports footwear. Valued at $10/pair, they fall under the lower value range of this tariff item.
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 boots are valued over $12/pair
Higher value range for the same type of protective footwear.
If the upper is made of leather
Leather uppers with protective metal toe-caps are classified in heading 64.03.
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
• Provide safety certification documents to confirm the toe-cap's protective role, which supports classification under this item
• Ensure the boots are not designed for sports, as that would change the subheading
• Keep records of the material composition to show rubber/plastics dominance in the upper and sole
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.