Composite Toe Plastic Work Shoes from Mexico
Though labeled composite, these feature metal toe-caps within rubber/plastic uppers/soles for protection, valued $8/pair. General safety shoe for factories. 6402.99.1900 specifies metal toe-cap incorporation.
Duty Rate — Mexico → United States
30%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Distinguish metal vs non-metal toes in docs; only metal qualifies this subheading
• Bond for potential audits on safety claims; maintain supplier material specs