ThirtyTwo TM-2 Snowboard Boots from China
Team series snowboard boots with waterproof rubber/plastic uppers featuring articulated cuffs, not riveted to sole, for ankle protection in snowboarding. HTS 6401.92.30.00 applies directly via subheading note.
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
• Label fiber/plastic content if blended; avoid misdeclaring as general boots
• Pitfall: Overlooking BOA systems as 'accessories' per Note 4(a)