Chemical Plant Steel Toe Plastic Boots from Mexico
Ankle-enclosing plastic boots with steel toe-caps for industrial chemical environments, featuring >90% plastics on uppers without overlapping foxing or weather protection design. Not intended as overshoes. Classified in 6402.91.0500 for its material dominance and safety toe structure.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Use lab analysis reports to prove plastics/rubber exceed 90% external upper area
• Declare explicitly 'not for cold/inclement weather' to sidestep exclusion clauses
• Watch for sole textile reinforcements; US Note ignores non-durable textiles in sole determination