Composite Toe Work Boots from Japan
Industrial work boots with rubber or plastic uppers and soles, ankle coverage, and a protective metal toe-cap for hazard protection. Priced over $12/pair, they match HTS 6402.91.30.00 as the upper's dominant external surface is rubber/plastics and sole contacts ground via plastics per notes.
Duty Rate — Japan → United States
30%
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
• Provide lab test reports confirming metal toe-cap impact resistance; CBP often audits safety claims
• Avoid classifying as 'protective active' under 6402.91.42 if not using coated textile for water protection
• Declare exact value per statutory pair, watching for undervaluation pitfalls in commercial invoices