Entry-Level Safety Toe Boots from China
Basic safety boots reaching the ankle, constructed with plastic uppers and rubber soles featuring a steel protective cap, priced at $11.99/pair. HTS 6402.91.26.00 applies due to materials, coverage, and value; excludes trimmings from classification per notes.
Duty Rate — China → United States
40%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Prepare for potential CBP measurement of ankle coverage and toe-cap integration
• List all materials in commercial invoice, highlighting rubber/plastics dominance