Men's Leather Steel Toe Work Boots from Japan
Durable leather boots covering the ankle with steel toe reinforcement, designed for industrial work environments like construction sites. Classified under HTS 6403.91.60.10 as work footwear for men with leather uppers and rubber outer soles. The leather upper provides the greatest external surface area 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 leather upper exceeds 50% external surface area; provide lab tests if contested by CBP
• Include safety certifications (e.g
• ASTM F2413) in documentation to substantiate 'work footwear' classification
• Avoid misclassification as sports footwear by ensuring no provisions for spikes or cleats per subheading note