Men's Leather Work Boots with Steel Toe from Japan
Durable leather work boots featuring a steel toe cap for protection against falling objects, designed specifically for construction and industrial work environments. The upper is predominantly leather, and the outer sole is rubber, classifying it under HTS 6403.99.90.15 as work footwear valued over $2.50/pair for other persons. This meets the criteria for non-sports, non-protective active footwear with leather uppers.
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 per Chapter Note 4(a) with lab testing if contested
• Include safety certification documents like ASTM F2413 for steel toe to avoid reclassification as casual footwear
• Declare value accurately excluding retail packaging to stay over $2.50/pair threshold