Men's Salomon S/Pro HV 130 Ski Boots from Japan
High-performance ski boots designed for alpine skiing with a leather upper reinforced for durability and a plastic outer sole providing grip on snow. Classified under HTS 6403.12.60.00 as ski-boots with leather uppers and outer soles of plastics, fitting the definition for sports footwear in subheading note 1(b). The leather constitutes the greatest external surface area of the upper per chapter note 4(a).
Duty Rate — Japan → United States
52.5%
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
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify leather upper via surface area test per chapter note 4(a); obtain supplier certification for material composition
• Declare as 'other' ski-boots to avoid sports footwear misclassification
• Watch for reinforcements not counting toward upper material