Cheap Steel Toe Plastic Clogs from Germany
Plastic molded clogs reinforced with a metal toe-cap for basic safety, valued not over $3/pair. Upper and sole of plastics qualify under HTS 6402.99.12.00 as other footwear with protective metal toe-cap. Suitable for food service or wet environments.
Duty Rate — Germany → United States
24%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document toe-cap as 'protective' with compression test data; non-safety caps may reclassify
• For clogs, confirm outer sole material by ground contact area, excluding accessories
• Use HTS advisory opinions for borderline low-value safety claims to preempt audits