Yellow Fisherman's PVC Knee Boots from Japan
Heavy-duty yellow PVC knee boots designed for fishing, with thick molded soles and uppers of plastics for waterproof protection up to the knee. Seamless construction prevents water ingress. Under 6401.99.10.00 for knee-covering, non-assembled waterproof footwear.
Duty Rate — Japan → United States
77.5%
Rate breakdown
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Provide evidence of fishing/end-use but classify by construction; focus on material and assembly docs
• Inspect for any metal reinforcements that could trigger different classification
• Use photos showing knee coverage and seamless joints during import declaration