Men's Waterproof Hiking Ankle Boots from Japan
These ankle-high boots feature uppers primarily of rubber or plastics with a waterproof coating and rubber outer soles, valued between $6.50 and $12 per pair. They cover the ankle but do not qualify as sports footwear under subheading note 1, as they lack provisions for spikes or cleats. Classification under 6402.91.80.91 is based on the predominant external surface area of plastics/rubber per chapter note 4(a).
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 has greatest ground contact per chapter note 4(b); provide lab tests if textile components challenge durability
• Ensure valuation documentation proves $6.50-$12/pair range
• Label fiber content accurately if any textiles visible