Steel Toe Rubber Safety Boots from Japan
These industrial safety boots feature uppers made predominantly of rubber or plastics covering over 90% of the external surface area, with a protective metal toe-cap for impact resistance. They lack foxing bands overlapping the upper and are not designed as overshoes for protection against weather or chemicals. Classified under HTS 6402.99.0400 due to the rubber/plastic upper dominance and metal toe-cap incorporation.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Verify the external surface area of uppers exceeds 90% rubber/plastics via lab testing to confirm classification
• Provide documentation proving metal toe-cap meets ASTM F2413 safety standards to avoid reclassification
• Avoid common pitfalls like mislabeling as weatherproof overshoes, which shifts to excluded categories