Burton Ion Snowboard Boots from China
Waterproof snowboard boots with rubber/plastic uppers not fixed to the sole by stitching or riveting, designed specifically for snowboarding with rigid support and BOA fit system. They cover the ankle but not the knee, qualifying under HTS 6401.92.30.00 as snowboard boots per subheading note 1(b). The outer sole of rubber/plastics contacts the ground primarily.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify waterproofing meets Chapter Note 4(a) for upper material dominance; provide certification that uppers are not stitched/riveted to sole
• Common pitfall: misclassifying as general waterproof boots without sports design