Men's Leather-Look PVC Chelsea Boots from Japan
Ankle-high Chelsea boots made with uppers of PVC plastic mimicking leather texture and rubber outer soles, valued over $12/pair. The PVC forms the greatest external surface area of the upper per Chapter Note 4(a), classifying it under 6402.91 as footwear with rubber/plastics uppers covering the ankle. Not sports footwear per subheading note.
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 covers greatest ground contact area (Chapter Note 4(b)); document with photos if mixed materials
• Provide value invoices proving over $12/pair to avoid downshift to lower subheadings; common pitfall is undervaluation claims
• Label fiber content accurately if any textile visible, even if plastics dominant; ensure ankle coverage measurement for hierarchy