Women's Brown Leather Chelsea Ankle Boots from Japan
Chelsea-style women's ankle boots with pull-on elastic side panels and full leather uppers paired with rubber outer soles for urban styling. Classified in 6403.91.90.45 for women's other leather upper footwear covering the ankle with rubber/plastics soles. Excludes sports features like cleats per subheading note.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.1040%Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Import Tips
• Provide lab tests confirming leather composition if blends exceed minor percentages to avoid reclassification
• Declare ankle coverage accurately; boots must extend above ankle bone for this subheading
• Check sole material contact area with ground per Note 4(b) to confirm rubber/plastics dominance