Protective Steel Toe Garden Boots from Japan
Rubber ankle boots with steel toe-caps for gardeners handling tools, featuring plastic reinforcements on uppers and soles. Valued at $4/pair, classified in HTS 6402.91.20.00 as low-cost protective footwear.
Duty Rate — Japan → United States
37.5%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Document non-sports use to differentiate from athletic subheadings
• Inspect for textile content; coated fabrics still count as rubber/plastics
• File entries with safety certifications to preempt questions