Industrial Safety Toe Sneakers from Japan
Ankle-high sneakers designed for light industrial work, with rubber uppers/soles and steel toe reinforcement, valued at $11/pair. They match HTS 6402.91.26.00 for rubber/plastics footwear covering ankle with metal toe-cap. Excludes sports per subheading note as no spikes/provisions.
Duty Rate — Japan → United States
60%
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
• Conduct surface area analysis for uppers/sole per Notes 4(a)/(b); photos/videos aid CBP review
• Pair with proper invoices showing value breakdown to prevent audits