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Plastic Safety Toe Work Boots from Japan

Low-cost work boots featuring uppers and outer soles made primarily of rubber or plastics, incorporating a protective metal toe-cap for safety. Valued not over $3/pair, these are classified under HTS 6402.99.12.00 due to the outer sole and upper materials, the metal toe-cap, and low value. They provide basic protection in industrial settings without meeting higher-value thresholds.

Duty Rate — Japan → United States

64%

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 the protective metal toe-cap meets ASTM F2413 standards and document impact resistance for customs compliance

• Provide detailed value breakdowns per pair to confirm 'not over $3/pair' classification; invoices must specify unit pricing

• Avoid misclassification by ensuring uppers are predominantly rubber/plastics by external surface area, per Chapter Note 4