Women's Leather Welt Chukka Boots from Japan
Desert-style chukka boots with two-eyelet leather uppers and resoleable welted rubber soles, ideal for casual wear. Classified as welt footwear in 6403.99.40 due to leather uppers and non-sports purpose.
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
• Distinguish from sports boots by excluding spike/cleat provisions per subheading note
• Measure external upper surface carefully; leather must predominate
• CBP often examines boot height; document as 'low-cut' if under 6 inches