Burton Ion Snowboard Boots from China
Step-in snowboard boots with plastic/rubber upper and sole system for quick binding entry. Classified in HTS 6402.12.00.00 as snowboard boots per subheading note 1(b), designed specifically for snowboarding sporting activity.
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
• Provide snowboard binding compatibility specs to validate subheading note 1(b) classification
• Avoid bundling with bindings; sets may alter classification under GRI 3 rules
• Test and certify outer sole durability to confirm rubber/plastics per US note on textile exclusion