Pigskin Welt Steel Toe Work Boots from China
These heavy-duty work boots feature uppers made primarily from genuine pigskin leather, welt construction for durability, and a protective metal toe-cap for safety in industrial environments. They have outer soles of rubber providing excellent traction and classified under 6403.40.30.30 because the pigskin constitutes the greatest external surface area of the upper, per Chapter Note 4(a).
Duty Rate — China → United States
25%
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 pigskin upper via lab testing for tannage and surface area dominance to avoid reclassification as other leathers
• Include safety certification docs for metal toe-cap; declare welt construction explicitly on entry forms
• Watch for common pitfalls like mislabeling composite soles—document rubber as primary ground contact material