Men's Leather Work Boots

Durable leather boots covering the ankle with rubber outer soles, designed for men and suitable for work environments. Classified under HTS 6403.91.60.90 as other footwear for men with leather uppers and rubber soles, not sports or protective active footwear. 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.

6403.99.60.90Same rate: 26%

If upper primarily textile rather than leather

Textile uppers with rubber soles fall under 6403.99, determined by greatest external surface area.

6403.91.90Higher: 27.5% vs 26%

If for women, girls, or infants

Same construction but gender-specific subheading changes from men's/youths/boys category.

6405.20.90Lower: 22.5% vs 26%

If outer sole is leather or composition leather

Chapter note 4(b) bases sole material on ground contact; leather soles shift to Chapter 64 heading 6405.

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Import Tips & Compliance

Verify leather upper exceeds 50% external surface area via lab testing to confirm classification

Provide tannery certificates proving leather from headings 4107 or 4112-4114 as per chapter note 3

Avoid misclassification as sports footwear by ensuring no provisions for spikes or cleats

Related Products under HTS 6403.91.60.90

Men's Leather Motorcycle Boots

Mid-calf leather boots for men with rubber soles, providing ankle support for riding but lacking sports-specific features. Classified in 6403.91.60.90 as other leather upper footwear for men covering the ankle. Excludes cycling shoes per subheading note 1(b).

Youths Leather Combat-Style Boots

Rugged ankle boots mimicking military style for youths, featuring leather uppers and molded rubber soles. HTS 6403.91.60.90 for other boys' footwear; lacks sports or protective designations. Visible leather layer determines upper material.

Men's Leather Chelsea Boots

Pull-on ankle boots for men featuring leather uppers and rubber outer soles, ideal for casual or professional wear. Falls under HTS 6403.91.60.90 as other non-sports leather upper footwear covering the ankle for men. Rubber provides the greatest ground contact area per note 4(b).

Youths Leather Hiking Boots

Ankle-high leather boots for youths (boys) with rubber soles for trail use, but without waterproof coating or sports provisions. HTS 6403.91.60.90 applies as other men's/youths/boys leather upper footwear, not qualifying as protective active per US note. Leather dominates upper surface area.

Boys Leather Casual Ankle Boots

Fashionable leather ankle boots for boys with flexible rubber soles for everyday wear. HTS 6403.91.60.90 covers other footwear for boys with leather uppers and rubber/plastics soles. Meets criteria excluding accessories from material determination.

Men's Leather Chukka Boots

Classic desert-style ankle boots for men crafted from full-grain leather with crepe rubber soles. Falls under 6403.91.60.90 as other men's leather footwear covering the ankle, rubber sole dominant. Not sports footwear lacking athletic provisions.