Leather Chelsea Boots
Ankle-high Chelsea boots with elastic side panels but leather comprising the greatest external upper surface area. These non-sports, non-waterproof boots fit the classification of other footwear with leather uppers. The leather upper is visible and dominant, per Chapter Note 4(a).
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 18% | — | 18% |
| 🇲🇽Mexico | 18% | — | 18% |
| 🇺🇸United States | 18% | — | 18% |
| 🇩🇪Germany | 18% | — | 18% |
| 🇯🇵Japan | 18% | — | 18% |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the boots cover the ankle and have leather outer soles
Ankle-covering footwear with leather uppers and soles is more specifically classified under heading 64.03.
If the upper's external surface is mostly textile, not leather
Textile-dominant uppers shift classification to heading 64.04.
If the upper is of materials other than leather
Other materials in the upper fall under subheading 6405.90.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Ensure the elastic side panels are considered accessories, not affecting the upper's dominant material
• Declare the boot's height and construction details accurately
• No special import permits are needed for this tariff item
Related Products under Tariff item 6405.10.90
Boys' Leather Casual Shoes
Youth leather sneakers-style shoes with uppers made of genuine leather and non-athletic design. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a), and they are not sports footwear under Subheading Note 1.
Children's Leather Mary Jane Shoes
Children's leather Mary Jane shoes with genuine leather uppers and flexible soles. The leather dominates the external upper surface, and the shoes are not sports footwear, qualifying as other footwear under this tariff item.
Composition Leather Moccasins
Hand-stitched moccasins using bonded composition leather for uppers, meeting Chapter Note 3(b) definitions of leather. The material provides the greatest visible external area, qualifying as other footwear with leather uppers. These casual, non-sports shoes are classified under tariff item 6405.10.90.
Composition Leather Slippers
Indoor slippers with uppers made of bonded composition leather, which is explicitly covered by the term 'leather' in Chapter Note 3(b). The composition leather provides the greatest external surface area, and the slippers are not sports footwear.
Leather Deck Shoes
Casual leather boat shoes with full leather uppers and non-marking soles. The leather dominates the external upper surface per Chapter Note 4(a), and the shoes are not designed for sports activities, classifying under this item.
Leather Driver Moccasins
Soft leather driving shoes with leather uppers and flexible construction. The leather constitutes the greatest external surface area, and the shoes are not sports footwear under Subheading Note 1, making them 'other footwear'.