Women's Steel Toe Safety Boots from Japan
These women's work boots feature rubber uppers and outer soles, cover the ankle, and include steel toe caps for protection against falling objects and compression. Classified under HTS 6402.91.90.45 as work footwear for women valued over $12/pair, with rubber/plastics as the dominant materials per Chapter Note 4. They are designed specifically for industrial or construction job sites.
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 safety certifications like ASTM F2413 for steel toes to meet U.S. import standards and avoid CBP holds
• Provide detailed material composition documentation showing rubber/plastics dominance for upper and sole