Youths Composite Toe Leather Work Boots from Germany
Leather ankle boots for young male workers in warehouses, with composite toe caps and slip-resistant rubber soles. Covered by HTS 6403.91.60.10 as work footwear for youths/boys with leather uppers. Material determination ignores reinforcements per Chapter Note 4.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Age-appropriate sizing documentation prevents reclassification as adult footwear
• Test upper for leather content; woven textiles with plastic layer count as plastics