Youths Composite Toe Leather Work Boots from Japan
Leather ankle boots for young male workers in warehouses, with composite toe caps and slip-resistant rubber soles. Covered by HTS 6403.91.60.10 as work footwear for youths/boys with leather uppers. Material determination ignores reinforcements per Chapter Note 4.
Duty Rate — Japan → United States
12.5%
Rate breakdown
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
• Age-appropriate sizing documentation prevents reclassification as adult footwear
• Test upper for leather content; woven textiles with plastic layer count as plastics