Steel Toe Rubber Overshoes from Japan
Heavy-duty rubber overshoes with a protective steel toe-cap, designed to be worn over regular boots for protection against water, oil, grease, and cold weather. The outer sole and upper are primarily rubber or plastics, covering the ankle, and the metal toe-cap provides impact resistance. Classified under 6402.91.10.00 due to its protective purpose and construction.
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
• Verify the steel toe-cap meets ASTM F2413 safety standards and document material composition for customs
• Provide lab tests confirming water, oil, and chemical resistance to avoid reclassification
• Ensure labeling specifies protective features to prevent undervaluation pitfalls