Industrial PVC Metal Toe Safety Boots from China
Heavy-duty PVC (plastic) boots covering the ankle with protective steel toe-caps for warehouse and factory use, priced for bulk import. Classified in 6402.91.16.00 for other rubber/plastic footwear with metal toe-caps valued ≤$3/pair. Uppers show predominant PVC external surface.
Duty Rate — China → United States
36.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Use photos and material specs to prove plastic/rubber dominance in uppers and soles during entry
• Watch for reclassification if boots include cleats qualifying as sports footwear under subheading note
• Obtain advance ruling from CBP on metal toe-cap composition to prevent disputes