Composite Toe Rubber Work Boots from Mexico
Heavy-duty boots with rubber uppers over 90% surface area incorporating protective metal (not composite) toe-caps for warehouse use. Excludes foxing and overshoe protections. HTS 6402.99.0400 for rubber/plastic uppers with metal toe-caps.
Duty Rate — Mexico → United States
16%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Confirm 'metal' toe-cap material—composite toes may alter classification rulings
• Document ground-contact sole material per Note 4(b) to affirm rubber/plastics