Men's Waterproof Steel Toe Welt Hikers from Japan
Welted hiking-style work boots with waterproof leather uppers and steel toes, rubber lugged soles. HTS 6403.40.30.90 for protective metal toe-cap welt footwear. Not 'protective active' per US note due to toe focus over water protection.
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
• Waterproofing via wax/treatment doesn't change material classification; confirm leather base
• Distinguish from hiking shoes (6402.99) by emphasizing safety toe over sports use
• Value over $12/pair common; watch for informal entry limits