Men's Leather Work Boots from Japan
Durable leather boots covering the ankle with rubber outer soles, designed for men and suitable for work environments. Classified under HTS 6403.91.60.90 as other footwear for men with leather uppers and rubber soles, not sports or protective active footwear. The leather upper has the greatest external surface area per chapter note 4(a).
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
• Verify leather upper exceeds 50% external surface area via lab testing to confirm classification
• Provide tannery certificates proving leather from headings 4107 or 4112-4114 as per chapter note 3
• Avoid misclassification as sports footwear by ensuring no provisions for spikes or cleats