Metatarsal Guard Leather Boots from China
Leather work boots with ankle coverage and hinged metatarsal guards for protection against rolling hazards in warehousing. Rubber outsole for traction. Meets 6403.91.90.15 criteria for work footwear with leather uppers.
Duty Rate — China → United States
30%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include impact test reports for guards; CBP may require proof of work safety function
• Ensure guards are integral, not removable accessories counted in material calc