Men's Waterproof Leather Logger Boots from China
Heavy-duty leather boots for logging and forestry work, featuring ankle coverage, high traction rubber soles, and water-resistant treatment. Fits HTS 6403.91.60.10 for men's work footwear with leather uppers. Outer sole material is rubber with greatest ground contact per Chapter Note 4(b).
Duty Rate — China → United States
26%
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
• Document water resistance via material specs; distinguish from 'protective active footwear' in 6402.99 which requires coated textiles over $24/pair
• Label clearly as work footwear to avoid scrutiny; include end-use declarations
• Check for composite leather in soles, but confirm rubber dominates ground contact