Men's Steel Toe Welt Leather Boots from Japan
Protective steel toe welt boots with premium leather uppers for factory work, rubber soles for traction. Specifically 6403.99.40.20 as other work welt footwear; steel toe ignored as reinforcement per note 4. Leather upper confirmed by external surface area.
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
• Certify steel toe compliance (ASTM) but note it doesn't affect HTS per notes
• Measure upper surface precisely; accessories like buckles excluded
• Avoid reclassification by proving work intent over fashion