Plastic Upper Steel Toe Safety Shoes from China
Durable ankle boots with molded plastic uppers and rubber outsoles, equipped with a protective steel toe-cap for warehouse use. Valued at $4.50/pair, they are classified in HTS 6402.91.20.00 for rubber/plastics footwear with metal toe-caps.
Duty Rate — China → United States
50%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Measure external surface area of upper to confirm rubber/plastics exceed other materials
• Obtain country-of-origin certificates, as many are made in Asia; ensure proper marking
• Watch for value creep from added features like reflective strips that could push over $6.50