Men's Leather Basketball High-Tops

High-top basketball shoes for men with leather uppers covering the ankle and rubber outer soles, designed for court sports like basketball. Classified under HTS 6403.91.60.40 as other footwear with leather uppers covering the ankle, specifically for men as tennis, basketball, gym shoes and the like, excluding sports footwear with spikes per subheading note. The leather upper has the greatest external surface area per chapter note 4(a).

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China8.5%+17.5%26%
🇲🇽Mexico8.5%+10.0%18.5%
🇨🇦Canada8.5%+10.0%18.5%
🇩🇪Germany8.5%+10.0%18.5%
🇯🇵Japan8.5%+10.0%18.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.60.40Same rate: 26%

If upper primarily textile rather than leather

Textile materials with greatest external surface area classify under 6403.99 per chapter note 4(a), shifting from leather heading.

6403.91.90Higher: 27.5% vs 26%

If for women, misses or children rather than men

Gender-specific subheading applies; men's/youths/boys footwear goes to 6403.91.60.40 while others to 6403.91.90.

6402.91.90Higher: 37.5% vs 26%

If not covering the ankle (below ankle height)

Ankle coverage determines subheading; low-top versions fall under 6402.91 for other footwear not covering ankle.

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Import Tips & Compliance

Verify leather upper composition via lab testing as per chapter note 4(a); ensure greatest external surface area is leather from headings 4107 or 4112-4114

Provide detailed invoices specifying 'men's basketball shoes, leather upper, covers ankle' to avoid misclassification as non-ankle or women's footwear