Protective Steel Cap Warehouse Boots from China
These mid-ankle boots for warehouse use have uppers and soles of plastics/rubber with an embedded metal toe for crush protection, priced at $8.50/pair. Classification under 6402.91.26.00 reflects the rubber/plastics materials (visible external layer per Note 3(a)) and safety toe-cap. Not sports footwear per subheading note.
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
• Include lab reports confirming metal toe-cap protection levels to satisfy safety import requirements
• Declare exact pair value; undervaluation risks penalties under HTS valuation rules
• Avoid misclassifying as parts—complete footwear only; soles alone go to 6406