Women's Leather Ankle Boots with Leather Soles from China
Classic women's ankle boots featuring a full leather upper and outer sole made of genuine leather, covering the ankle for style and support. Classified under HTS 6403.51.90.30 as footwear with leather uppers and leather soles, designed for women, not sports footwear. The leather upper dominates the external surface area per Chapter Note 4(a).
Duty Rate — China → United States
27.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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)
Import Tips
• Verify leather upper covers greatest external surface area; document tannery certificates for headings 4107/4112-4114 compliance
• Ensure soles are predominantly leather in ground contact per Note 4(b); test for non-textile durability if mixed materials
• Label clearly as women's footwear; common pitfall is classifying as men's if unisex sizing used