Oboz Katabatic Low Hiking Shoes from Japan
Low-cut hiking shoes with B-DRY coated textile uppers for water protection and Vibram rubber soles, height ≤15.34 cm. Meets 6402.91.42 as protective active footwear valued over $24/pair for trails, using plastics-coated uppers visible per notes.
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
• Certify no insulation for cold weather; declare as non-winter active footwear
• Use invoices showing >$24/pair ex-factory value; undervaluation common pitfall
• Ensure outer sole rubber has greatest ground contact per Note 4(b), ignoring minor textiles