Men's Steel Toe Leather Work Boots from China

These rugged leather boots feature steel toe caps for protection against falling objects and have thick rubber soles for traction on construction sites. Classified under HTS 6403.99.60.25 as work footwear for men with leather uppers and rubber/plastics outer soles, designed specifically for occupational safety in industrial environments.

Duty Rate — China → United States

26%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)

Import Tips

Verify leather upper exceeds 50% external surface area per Chapter Note 4(a); provide lab tests if contested

Include safety certifications like ASTM F2413 for steel toes in documentation to avoid reclassification

Watch for composite materials in soles; ensure rubber/plastics dominate ground contact per Note 4(b)