Pigskin Welt Steel Toe Work Boots from Japan
These heavy-duty work boots feature uppers made primarily from genuine pigskin leather, welt construction for durability, and a protective metal toe-cap for safety in industrial environments. They have outer soles of rubber providing excellent traction and classified under 6403.40.30.30 because the pigskin constitutes the greatest external surface area of the upper, per Chapter Note 4(a).
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Verify pigskin upper via lab testing for tannage and surface area dominance to avoid reclassification as other leathers
• Include safety certification docs for metal toe-cap; declare welt construction explicitly on entry forms
• Watch for common pitfalls like mislabeling composite soles—document rubber as primary ground contact material