Men's Leather Hiking Boots

These ankle-high leather boots feature rubber outer soles and genuine leather uppers, designed for rugged outdoor use but not qualifying as sports footwear. They cover the ankle and are intended for general consumers, not specifically for athletic activities with spikes or cleats. Classification under 6403.91.90.51 reflects the leather upper (greatest external surface area) and non-sports design per subheading note.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6403.99.90Same rate: 27.5%

If upper primarily textile rather than leather

Textile uppers (greatest external surface area) shift to 6403.99, even with leather reinforcements.

6402.91.90Higher: 37.5% vs 27.5%

If not covering the ankle (below ankle height)

Ankle coverage determines subheading; low-top versions fall under 6402.91 for leather uppers.

6406.10.77Higher: 28.7% vs 27.5%

If imported as separate uppers or soles, not assembled footwear

Parts of footwear (excluding trimmings) classify under 6406 if not complete articles.

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Import Tips & Compliance

Verify leather origin with certificates from headings 4107 or 4112-4114 to confirm upper material dominance by external surface area

Document that boots do not meet sports footwear criteria (no spikes/provisions) to avoid reclassification

Label footwear clearly with material composition; pitfalls include mismeasuring upper surface area including reinforcements