Men's Waterproof Steel Toe Leather Boots from China
Goatskin leather boots with steel toe-caps and waterproof membrane, rubber soles for construction sites. Under HTS 6403.40.60.00 as other protective metal toe-cap footwear with leather uppers. Membrane doesn't alter external leather surface dominance.
Duty Rate — China → United States
21%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Prove leather external surface > plastics via photos/cross-sections per note 4(a)
• Disclose any Gore-Tex linings but emphasize outer leather for classification