Unisex Leather Work Boots from Japan
Durable ankle-covering boots with steel toe caps, leather uppers, and rubber outsoles for light industrial tasks. Not sports-oriented and for general users, they qualify under this code due to leather's dominant external upper surface and non-specialized design.
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
• Include safety certifications if claiming work boot status, but note HTS focuses on materials not end-use
• Avoid classifying as protective if water-resistant via coated textiles (see US note for 6402.99)