Youths' Leather Welt Hiking Boots from Germany
Durable youths' hiking boots with premium leather uppers, welted rubber soles for rugged trails, designed as sports footwear but not qualifying as 'protective active' due to value under $24/pair. Falls under HTS 6403.19.20.00 for men's/youths/boys sports footwear with leather uppers and welt construction. Leather provides dominant external surface per chapter notes.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Measure upper surface areas precisely; leather must exceed 50% external area excluding reinforcements
• Retain production records showing welt attachment method for CBP verification