Women's Metatarsal Guard Work Boots from China
Heavy-duty women's rubber/plastics boots with metatarsal guards over ankle for logging/construction impact protection. 6402.91.90.45 as women's work footwear >$12/pair, upper material by surface area. Not protective active per US 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
• Document guard impact ratings (ASTM F2413-18 M) for entry
• Invoices must specify pair value and work end-use