Metal Toe Construction Boots from Japan
Ankle-covering construction boots with rubber/plastics uppers and soles, featuring a steel toe-cap for protection against falling objects. Valued at $10/pair, they fit HTS 6402.91.26.00 as non-sports footwear with protective metal reinforcement. The design prioritizes durability in job sites while adhering to outer sole material rules in Note 4(b).
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Label footwear clearly with country of origin and safety certifications; missing docs lead to CBP holds
• Measure external surface areas precisely for uppers (rubber/plastics dominant) to confirm heading 6402