Men's Steel Toe Welt Leather Work Boots from Japan
These heavy-duty work boots feature a full-grain leather upper and welt construction for durability, with a protective steel toe-cap to safeguard against impacts. Classified under HTS 6403.40.30.90 as welt footwear with leather uppers and rubber outer soles incorporating a metal toe-cap, excluding sports footwear. The welted sole allows for resoling, typical in safety footwear.
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 the metal toe-cap meets ASTM F2413 standards and provide test certifications to avoid reclassification
• Document welt construction with photos or manufacturer specs, as improper sole attachment can lead to misclassification
• Ensure leather content exceeds 50% external surface area per Chapter Note 4(a) to confirm upper material