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Gore-Tex Trail Running Shoes from Japan

These trail running shoes feature a laminated textile upper with Gore-Tex membrane for waterproof protection and an outer sole of rubber with aggressive lugs for ground contact. Classified under HTS 6402.99.32.90 as protective active footwear for trail running, valued over $24/pair, providing water protection via coated textile per subheading note. The rubber dominates the outer sole surface area in contact with the ground.

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 value exceeds $24/pair and document waterproofing via coated/laminated textile for protective active classification

• Provide lab tests confirming outer sole rubber has greatest ground contact area; avoid misclassification as textile sole

• Label fiber content accurately and ensure no spikes/cleats to stay out of sports footwear subheadings