ThirtyTwo TM-2 Double BOA Snowboard Boots from China
Freestyle snowboard boots with dual BOA lacing system, plastic shell, and rubber outsole. HTS 6402.12.00.00 due to explicit snowboard boots definition in subheading note 1(b) with plastics/rubber dominant materials.
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
• Include user manuals demonstrating snowboarding design to support sports footwear claim
• Measure external surface areas precisely for material dominance per chapter note 4(a)
• Watch for BOA dials; if considered accessories, they don't affect upper material determination