New

Ask Wove anything about tariffs.

Try Tariff Assistant

Steel Toe Safety Hiking Boots from Japan

These hiking boots feature uppers and outer soles made predominantly of rubber or plastics, cover the ankle, and incorporate a protective metal toe-cap for industrial safety. Valued over $12/pair, they are classified under HTS 6402.91.30.00 due to their outer sole material in contact with the ground being rubber/plastics and the metal toe-cap distinguishing them from non-safety footwear.

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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Import Tips

• Verify the protective metal toe-cap meets ASTM F2413 standards and provide certification documentation to Customs

• Measure value per pair excluding inner sole or packaging to confirm over $12 threshold; common pitfall is miscalculating unit value

• Label fiber content if any textile in upper exceeds 5% and ensure country of origin marking on visible surfaces