Protective Steel Toe Garden Boots from Germany
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 — Germany → United States
37.5%
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
• 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