Youths Leather Hiking Boots from Germany
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.
Duty Rate — Germany → United States
18.5%
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
Import Tips
• Conduct surface area measurements for uppers; reinforcements don't count per note 4(a)
• Age-appropriate sizing documentation prevents reclassification to adult categories