Rubber Metal Toe Safety Shoes from Germany
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 — Germany → United States
24%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
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)