Youths' Leather Welt Hiking Boots from Japan
Durable youths' hiking boots with premium leather uppers, welted rubber soles for rugged trails, designed as sports footwear but not qualifying as 'protective active' due to value under $24/pair. Falls under HTS 6403.19.20.00 for men's/youths/boys sports footwear with leather uppers and welt construction. Leather provides dominant external surface per chapter notes.
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
• Measure upper surface areas precisely; leather must exceed 50% external area excluding reinforcements
• Retain production records showing welt attachment method for CBP verification