Youths Leather Combat-Style Boots from Japan
Rugged ankle boots mimicking military style for youths, featuring leather uppers and molded rubber soles. HTS 6403.91.60.90 for other boys' footwear; lacks sports or protective designations. Visible leather layer determines upper material.
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
• Test for naked-eye visible plastics layer; woven textiles with coating count as plastics
• Youth sizing (US 3-6) keeps in boys subheading vs adult men's
• Document non-waterproofing to prevent shift to higher protective codes