Women's Rubber Work Mules High-Top from Japan
Women's high-top rubber mules covering the ankle, with over 90% rubber external upper for light work environments. HTS 6402.91.4050 applies as women's other footwear lacking foxing and not qualifying as protective overshoes. Slip-on design with rubber sole.
Duty Rate — Japan → United States
52.5%
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document heel-to-ankle height to prove coverage; under 3cm may reclassify
• Separate from chemical-resistant boots to avoid 6405 scrutiny
• Use detailed CAD drawings for molded construction verification