Rubber-Toe Work Boot Upper

Durable upper for safety work boots with full rubber toe cap and leather body, where rubber/plastics cover >50% external surface despite minor textile accents. Excludes outer sole per heading scope. Ideal for industrial footwear assembly.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4.5%+17.5%22%
🇲🇽Mexico4.5%+10.0%14.5%
🇨🇦Canada4.5%+10.0%14.5%
🇩🇪Germany4.5%+10.0%14.5%
🇯🇵Japan4.5%+10.0%14.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4008.11.50.00Higher: 38.3% vs 22%

If imported as separate rubber toe cap components

Isolated rubber plates or profiles classify under Chapter 40 as rubber plates, not assembled footwear parts.

6406.10.35.00Higher: 31.2% vs 22%

If explicitly for sports footwear

Uppers designed for sporting activity per subheading note may shift to sports-specific subheading.

6406.90Lower: 10% vs 22%

If when consisting primarily of stiffeners

If mainly ankle stiffeners or reinforcements rather than full uppers, classifies under parts other than uppers.

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Import Tips & Compliance

Include engineering drawings showing rubber cap surface area in documentation

Certify no outer sole attachment; even partial soles reclassify under 6405/6406.20