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Plastic Safety Toe Work Boots from Germany

These low-cost work boots feature uppers and outer soles made primarily of rubber or plastics, covering the ankle, and incorporate a protective metal toe-cap for safety. Classified under HTS 6402.91.16.00 because they meet the criteria for ankle-covering footwear with rubber/plastic materials valued not over $3/pair. The metal toe-cap provides impact protection, distinguishing them from non-safety footwear.

Duty Rate — Germany → United States

24%

Rate breakdown

9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty

Import Tips

Verify the protective metal toe-cap meets ASTM F2413 standards and provide test reports to Customs for classification confirmation

Include detailed value documentation proving ≤$3/pair; undervaluation can trigger audits and penalties

Label footwear clearly with materials and country of origin to avoid misclassification as leather or textile uppers