Steel Toe Safety Work Boots from Japan
These ankle-high work boots feature outer soles and uppers made primarily of rubber or plastics with an incorporated protective metal toe-cap for safety in industrial environments. They are valued between $6.50 and $12 per pair, classifying under HTS 6402.91.26.00 due to the material composition, ankle coverage, and safety feature as per Chapter Note 4. The metal toe-cap provides impact protection without altering the primary rubber/plastics classification.
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
• Verify the protective metal toe-cap meets ASTM F2413 standards and document impact resistance testing to avoid reclassification
• Provide detailed value declarations per pair and material breakdowns (rubber/plastics >50% surface area) per Chapter Note 4