Men's PVC Work Boots from Japan
Durable men's ankle-high work boots made entirely from PVC plastic uppers and rubber outsoles, suitable for light industrial tasks, valued at $4.50/pair. Classified in HTS 6402.91.70.30 as other footwear with rubber/plastics materials covering the ankle, excluding sports types. Plastics form the greatest external upper surface per notes.
Duty Rate — Japan → United States
37.5%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Conduct material composition tests; woven textiles with plastic layer count as plastics if visible (Chapter Note 3(a))
• Avoid common pitfall of undervaluing; provide audited invoices to stay within $3-$6.50 bracket
• Declare if any metal reinforcements, but they don't affect upper material determination