Protective Steel Toe Garden Boots from China
Rubber ankle boots with steel toe-caps for gardeners handling tools, featuring plastic reinforcements on uppers and soles. Valued at $4/pair, classified in HTS 6402.91.20.00 as low-cost protective footwear.
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
• Document non-sports use to differentiate from athletic subheadings
• Inspect for textile content; coated fabrics still count as rubber/plastics
• File entries with safety certifications to preempt questions