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Men's Leather Work Boots from Japan

Durable leather boots covering the ankle with outer soles made of composition leather, designed for adult male workers in construction or industrial settings. Classified under HTS 6403.51.90 because the uppers are predominantly leather, soles are leather-based, they cover the ankle, and are intended for adults other than children. Excludes sports footwear or specialized protective types.

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 leather content exceeds 50% of upper surface area per Chapter Note 4(a); provide tannery certificates if questioned

• Document sole material as composition leather (ground leather scraps bonded); avoid misclassification as rubber/plastics soles

• Label clearly as 'for adults' to distinguish from child sizes under 6403.51.60; common pitfall is size-based disputes