Women's Waterproof Work Welt Boots from China
Leather welt work boots treated for water resistance, suitable for outdoor labor. HTS 6403.99.40.20: welt work footwear with leather uppers, rubber soles; waterproofing doesn't change material per Chapter notes unless laminated textile.
Duty Rate — China → United States
25%
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
• Disclose treatments; ensure not qualifying as 'coated textile' per US note
• Label 'work footwear' clearly to avoid casual classification