Industrial PVC Metal Toe Safety Boots from Mexico
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 — Mexico → United States
34%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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