Men's Salomon S/Pro HV 130 Ski Boots from China
High-performance ski boots designed for alpine skiing with a leather upper reinforced for durability and a plastic outer sole providing grip on snow. Classified under HTS 6403.12.60.00 as ski-boots with leather uppers and outer soles of plastics, fitting the definition for sports footwear in subheading note 1(b). The leather constitutes the greatest external surface area of the upper per chapter note 4(a).
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
• Verify leather upper via surface area test per chapter note 4(a); obtain supplier certification for material composition
• Declare as 'other' ski-boots to avoid sports footwear misclassification
• Watch for reinforcements not counting toward upper material