Men's Plastic-Upper Hiking Shoes from Japan
Durable men's hiking shoes with uppers constructed from over 90% rubber or plastics materials like PVC and synthetic overlays for weather resistance. The outer sole is reinforced rubber for trail grip. Fits HTS 6402.99.31.45 as non-sports, non-protective footwear with predominant rubber/plastics upper surface.
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
• Document that shoes are not 'protective active footwear' (e.g
• no water protection via coated textile) to stay in this code
• Measure external surface area precisely, ignoring accessories per Chapter Note 4(a)
• Avoid common pitfall of mislabeling as sports footwear; confirm no provisions for spikes/cleats