Women's Plastic Rain Work Boots from Japan
Ankle-covering women's work boots made with uppers of injection-molded plastics exceeding 90% external surface area, intended for outdoor construction or agricultural work in wet conditions. Meets HTS 6402.91.4040 criteria as non-protective overshoe work footwear without foxing, emphasizing durability for labor tasks.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Provide photos and technical specs showing no foxing band and >90% plastic upper to customs for smooth clearance
• Label as 'women's work footwear' distinctly; mislabeling as casual can lead to higher duties or seizures