Burton Ion Snowboard Boots from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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