Factory Floor Metal Toe Shoes from China
Protective shoes for factory floors with ankle coverage, full rubber/plastics build, and integrated metal toe-cap, valued $7.25/pair. Classified in 6402.91.26.00 for value range and features; plastics layer visible externally meets Chapter Note 3(a).
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
• Certify metal toe with supplier affidavits; CBP may test for compliance
• Use HTS value brackets carefully—$6.50-$12 strict per subheading
• Avoid bulk packaging misclass as parts