Men's Leather Work Boots from China
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).
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
• 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