Women's Leather Western Boots from Germany
Cowgirl-style leather ankle boots with rubber soles and decorative stitching for women. Leather upper has predominant external area, under 6403.91.90 as adult other footwear. Fashion-oriented without sports provisions.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Ornamentation like stitching excluded from surface area calculation per Chapter note 4(a)
• Confirm boot height; many western styles border ankle line requiring precise measurement
• Retail packaging reinforces consumer footwear classification vs bulk parts