Men's Salomon S/Pro HV 130 Ski Boots from Japan
High-performance downhill ski boots for men with textile uppers and rubber/plastic outer soles, valued over $12/pair. Designed specifically for skiing with rigid cuffs and buckles for alpine performance. Falls under HTS 6404.11.90.10 as ski boots per chapter note on sports footwear.
Duty Rate — Japan → United States
60%
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
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Verify outer sole is predominantly rubber/plastics by surface area in contact with ground per Chapter Note 4(b)
• Provide documentation confirming value exceeds $12/pair and textile upper has greatest external surface area
• Avoid misclassification by ensuring no spikes/cleats provision that might shift to other sports subheadings