6402.91.16.00/Plastic Safety Toe Work Boots/Japan

Plastic Safety Toe Work Boots from Japan

These low-cost work boots feature uppers and outer soles made primarily of rubber or plastics, covering the ankle, and incorporate a protective metal toe-cap for safety. Classified under HTS 6402.91.16.00 because they meet the criteria for ankle-covering footwear with rubber/plastic materials valued not over $3/pair. The metal toe-cap provides impact protection, distinguishing them from non-safety footwear.

Duty Rate — Japan → United States

64%

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%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Verify the protective metal toe-cap meets ASTM F2413 standards and provide test reports to Customs for classification confirmation

• Include detailed value documentation proving ≤$3/pair; undervaluation can trigger audits and penalties

• Label footwear clearly with materials and country of origin to avoid misclassification as leather or textile uppers