Rubber Metal Toe Safety Shoes from China
Economical rubber shoes with plastic uppers and a steel toe-cap for toe protection, designed for light industrial use. Falls under HTS 6402.99.12.00 as other footwear with rubber/plastics outer soles and uppers, featuring a protective metal toe-cap, and valued not over $3/pair. The material composition is determined by greatest external surface area.
Duty Rate — China → United States
36.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Label footwear clearly with materials and country of origin; ensure metal toe-cap is visible and documented in entry docs
• Test outer sole for predominant rubber/plastics contact with ground, ignoring minor reinforcements per Chapter Note 4(b)