Men's Leather Chukka Boots from Japan
Classic men's chukka boots with leather uppers and stitched leather outer soles, extending above the ankle for support. Classified in HTS 6403.51.90.41 due to leather-dominant upper and sole, for adult men (other persons). Excludes sports features per subheading notes.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Import Tips
• Document leather sourcing from headings 4107 or 4112-4114 as per Chapter Note 3(b) to prove upper material
• Measure ankle coverage precisely; partial coverage may risk downgrade to non-ankle subheading
• Avoid decorative rubber reinforcements that could alter sole material determination under US Note