Gore-Tex Hiking Boots from Japan
These waterproof hiking boots feature a coated textile upper with rubber outer sole, designed for rugged outdoor trails and valued over $24/pair. They provide protection against water via Gore-Tex lamination and offer durability for trekking. Classified under 6402.99.32 as protective active footwear for outdoor activities with water-resistant properties.
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 confirm water protection from coated/laminated textile via lab testing for compliance
• Include detailed material composition certificates showing rubber/plastics as dominant upper and sole materials
• Avoid misclassification as sports footwear by ensuring no provisions for spikes or cleats