Protective Steel Cap Warehouse Boots from Germany
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 — Germany → United States
20%
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
• 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