Women's Leather Steel Toe Welt Boots from Japan
Women's ankle-high welted leather work boots with composite safety toes and slip-resistant rubber soles for construction sites. HTS 6403.91.30.25 applies due to leather uppers, welt construction, and work footwear designation. Designed for occupational safety, not sports.
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
• Ensure 'work footwear' intent via product specs; CBP may scrutinize if marketed as fashion
• Document outer sole material (rubber >50% ground contact) to prevent shift to leather sole classification
• Avoid bulk packaging without retail labeling; classify as finished goods, not parts