Metal Toe Construction Boots from China
Heavy-duty construction boots with plastic/rubber uppers and soles covering the ankle, featuring an embedded protective metal toe-cap. Over $12/pair valuation places them in HTS 6402.91.30.00 for rubber/plastics footwear with safety features.
Duty Rate — China → United States
32.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include bill of materials breakdown showing rubber/plastics dominance in sole and upper to avoid reclassification
• Ensure footwear is marked 'Made in [Country]' indelibly on upper or sole per 19 CFR 134