Synthetic Hiking Boot Upper from Japan

Pre-assembled upper for hiking boots made of synthetic textile with visible plastic overlays for waterproofing. Qualifies as HTS 6406.10.50.00 'other formed uppers' as it lacks outer sole and fits Chapter Note 3(b) for plastics-inclusive textiles.

Duty Rate — Japan → United States

36.2%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Document waterproof features but confirm no full sole attachment to stay in parts heading

Use HTS advisory rulings for uppers with laminates to confirm surface area dominance

Avoid bundling with heel cushions, which are separate under 6406.20