Women's Leather Chelsea Boots from China
Ankle-high leather pull-on boots for women featuring elastic side panels and rubber soles for everyday urban wear. Leather constitutes the dominant upper material visible externally, classified in 6403.91.90 as non-sports footwear for adults. Not designed for sporting activities as defined in subheading note.
Duty Rate — China → United States
30%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document leather tanning process origin to comply with U.S. leather definitions from headings 4107/4112-4114
• Measure ankle coverage precisely; boots must exceed ankle bone for 6403.91 classification
• Avoid bulk packaging that suggests industrial use, which could trigger end-use reclassification