Men's Waterproof Hiking Boots from Germany
These ankle-high boots feature rubber uppers and outer soles, designed for rugged outdoor use with waterproofing. They exceed $12/pair valuation and cover the ankle but do not qualify as sports footwear under subheading note 1. Classified under 6402.91.90 as other footwear with rubber/plastics uppers and soles.
Duty Rate — Germany → United States
20%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify outer sole material by surface area in contact with ground per Chapter Note 4(b); ensure rubber/plastics dominate
• Provide detailed valuation documentation as pairs exceed $12 threshold; invoices must specify unit price
• Avoid misclassification as sports footwear by confirming no provisions for spikes or cleats