Women's Leather Ankle Boots with Rubber Soles from China
These women's ankle boots feature leather uppers covering the ankle and outer soles primarily of rubber, designed for casual everyday wear. They fall under HTS 6403.91.90.45 as other footwear for women with leather uppers and rubber/plastics soles, not sports or protective types. The leather constitutes the greatest external surface area of the upper per Chapter Note 4(a).
Duty Rate — China → United States
27.5%
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
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 origin from headings 4107 or 4112-4114 via supplier certification to confirm upper material per Chapter Note 3(b)
• Measure external surface area of upper materials excluding reinforcements to ensure leather dominance as per Note 4(a)
• Avoid misclassification as sports footwear by confirming no provisions for spikes or cleats per Subheading Note