Synthetic Leather Hiking Boot Upper from Japan
Upper assembly for hiking boots constructed from PVC-coated synthetic leather material, featuring plastic reinforcements and minimal textile overlays (<50% external area). Visible plastic layer qualifies under Chapter Note 3(b) for plastics classification. Used in assembling outdoor footwear.
Duty Rate — Japan → United States
12.5%
Rate breakdown
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
• Document PVC coating thickness and visibility to naked eye per Chapter Note 3(a) for plastics verification
• Test external surface area meticulously; hiking reinforcements often tip plastic balance