Protective Steel Cap Warehouse Boots from Mexico
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 — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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