Budget Steel Toe Rain Boots from China
Water-resistant ankle boots with PVC plastic uppers and soles, reinforced with a steel toe-cap for light industrial wet environments. At $6/pair, they match HTS 6402.91.20.00 criteria for low-value rubber/plastics safety footwear.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Test for visible rubber/plastic layer on any fabric; it counts toward material determination
• Provide photos or samples if customs questions metal toe-cap integration
• Bundle in sets carefully; per-pair valuation must exclude bulk packaging discounts