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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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter

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