Protective Steel Toe Logger Boots from Mexico
Logger boots designed for forestry work with rubber/plastic construction covering the ankle and a steel metal toe-cap for protection against falling objects. Valued above $12/pair, classified in HTS 6402.91.30.00 based on material notes for uppers and soles.
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
• Document compliance with OSHA 1910.136 for foot protection to support classification and avoid penalties
• Check for visible plastic layer on any textile uppers per Chapter Note 2(a) to confirm rubber/plastics heading
• Pair value must exclude cartons; undervalued shipments often result in CBP assessments