Men's Leather Chukka Boots from Japan
These ankle-high chukka boots feature leather uppers and rubber outer soles, designed for casual everyday wear by men. The leather upper dominates the external surface area as per Chapter Note 4(a), with the rubber sole providing the greatest ground contact per Note 4(b). Classified under 6403.99.60.90 as other footwear for men, not sports or specialized types.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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
Import Tips
• Verify leather upper exceeds 50% external surface area via lab testing to avoid reclassification to textile uppers
• Include tannery certificates proving leather from headings 4107 or 4112-4114 per Chapter Note 3
• Avoid common pitfalls like mislabeling as 'sports footwear'; these lack spikes or cleats per subheading note