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

34%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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