Men's Leather Basketball High-Tops from Germany
High-top basketball shoes for men with leather uppers covering the ankle and rubber outer soles, designed for court play with enhanced support. Classified under 6403.91.60.60 as other footwear with leather uppers covering the ankle, specifically for men and qualifying as basketball shoes. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a).
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify leather upper exceeds 50% external surface area via lab testing to avoid reclassification to textile uppers
• Include detailed material composition certificates; declare as 'other tennis/basketball shoes' for men/youths
• Avoid common pitfalls like mislabeling synthetic reinforcements as primary material