Bogs Classic High Rain Boots from Japan
Tall rubber rain boots with neoprene lining but rubber/plastics upper and sole, engineered for waterproof protection against rain, puddles, and cold weather when worn standalone or over socks. They include a rear pull tab for easy over-shoe use. Under 6402.99.33.90 for protective weather footwear not sports-specific.
Duty Rate — Japan → United States
77.5%
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
• Measure external surface area of upper per Chapter Note 4(a); ignore linings but confirm rubber dominance
• Prepare invoices specifying protective features to distinguish from casual footwear
• Watch for pitfalls in blended materials; get pre-shipment rulings if neoprene exceeds 50% visible area