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Economy Rubber Toe-Protective Construction Boots from Japan

Basic construction site boots with rubber uppers/soles, ankle height, and steel toe-caps for under $3/pair retail. Meets all criteria of HTS 6402.91.16.00 for low-value safety footwear excluding sports types. Protective metal cap is key feature.

Duty Rate — Japan → United States

24%

Rate breakdown

9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty

Import Tips

Separate shipments by value brackets to optimize duties; mixing can complicate valuation

Confirm no spikes/cleats that would qualify as sports footwear per subheading note

Include country-of-origin markings visible on uppers to meet US labeling rules