Men's Steel Toe Rubber Work Boots from Japan
These ankle-high work boots for men feature uppers and outer soles primarily of rubber or plastics, with steel toe reinforcement for safety. They are valued between $6.50 and $12 per pair and designed specifically for industrial work environments like construction sites. Classified under HTS 6402.91.80.10 due to the rubber/plastics materials, ankle coverage, male sizing, and work footwear purpose.
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 outer sole material is predominantly rubber/plastics by surface area in contact with ground per Chapter Note 4(b); document lab tests if contested
• Include safety certification labels (e.g
• ASTM F2413) and ensure valuation proof shows $6.50-$12/pair to avoid reclassification