Adidas Ultraboost Light Cycling-Inspired Shoes from Japan
Synthetic athletic shoes with rubber outsoles and plastic uppers optimized for speed training and cycling-like performance, valued over $12/pair. Classified under HTS 6402.19.90.61 as sports footwear due to design for high-intensity sports without cleat attachments. Plastics and rubber dominate both upper surface and sole contact.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Submit design specs proving sports functionality; importers often fail by claiming casual use, leading to audits
• Use invoices showing unit value >$12/pair; fluctuate exchange rates can trigger CBP value disputes
• Check for any metal reinforcements excluded from material calculations per Chapter Notes